Fit-for-Life Foods reports the following income statement accounts for the year ended December 31. Gain on sale of equipment $ 6,150 Depreciation expenseâ€"Office copier $ 540 Office supplies expense 740 Sales discounts 15,600 Insurance expense 1,360 Sales returns and allowances 4,100 Sales 210,000 TV advertising expense 2,300 Office salaries expense 31,700 Interest revenue 620 Rent expenseâ€"Selling space 10,900 Cost of goods sold 90,900 Sales salaries expense 23,800 Sales commission expense 13,200 Prepare a multiple-step income statement.