Fit-for-Life Foods reports the following income statement accounts for the year ended December 31 Gain on sale of equipment $ 6190 Office supplies expense  700 Depreciation expense-office copier 560  Sales discounts 16,900 Sales returns and allowances 4100 Insurance expense 1360 Sales 227000 Office salaries expense 31100 Rent expense-Selling space12000 Sales staff wages 23800  TV advertising expense 3500 Interest revenue 650 Cost of goods sold 88700 Sales commission expense 13600 Prepare a multiple-step income statement