what are the top columns labeled as? (debit, credit, etc)

Klein Merchandising Income Statement For the Period Ending 12/31/20xX Sales Sales Returns and Allowances Sales Discounts Net Sales Less: Cost of Goods Sold Merchandise Inventory 1/1/20XX Plus: Purchases Freight-In Minus: Purchases Returns and Allowances Purchases Discounts Goods Available for Sale Minus: Merchandise Inventory 12/31/20xX Cost of Goods Sold Gross Proft Minus: Operating Expense Selling & Administrative Expense Salaries Expense Supplies Expense Utilities Expense Insurance Expense Depreciation Expense, Equipment Rent Expense Freight-Out Total Operating Expense Net Income