World Jim operates several retail stores that specialize in products for a healthy lifestyle. Some of its financial information is shown below for its fiscal year ended December 31, 2019.

Cost of Goods Sold	$68,500
Depreciation Expense - Store Equipment	$5,080
Gain on Sale of Equipment	$4,220
Insurance Expense	$10,100
Interest Expense	$990
Office Salaries Expense	$35,600
Office Supplies Expense	$3,100
Sales Discounts	$2,300
Sales Returns and Allowances	$5,500
Sales Revenue	$188,500
Sales Salaries Expense	$34,400
Utilities Expense - Office	$2,300
Utilities Expense - Retail	$8,000

Create a multi-step income statement.

Do not enter dollar signs or commas in the input boxes. Enter all accounts under the appropriate section in alphabetical order. Do not use negative signs.

World Jim Income Statement For the Year Ended December 31, 2019
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Operating Expenses
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Total Selling Expenses		$Answer
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Other Income and Expenses
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Net Income			$Answer