Fit$-$for$-$LIfe Foods reports the following income statement accounts for the year ended December $31.$

$\backslash$table$[[$Gain on sale of equipment,$$6,260,$Depreciation expense$-$office copier,$$490],[$Office supplies expense,$740,$Sales discounts,$16,600],[$Insurance expense,$1,220,$Sales returns and allowances,$4,100],[$Sales$,229,\backslash$theta $00,$TV advertising expense,$2,900],[$Office salaries expense,$32,200,$Interest revenue,$710],[$Rent expense$-$Selling space,$10,700,$Cost of goods sold,$91,300],[$Sales salaries expense,$23,400,$Sales commission expense,$12,000]]$

Prepare a multiple$-$step income statement.

$\backslash$table$[[$FIT$-$FOR$-$LIFE FOODS$],[$Income Statement$],[$For Year Ended December $31],[$Sales$,,229,000],[$Less: Sales discounts,$16,600,],[$Less: Sales returns and allowances,$4,100,20,700],[$Net sales,,$208,300],[$Cost of goods sold,,$91,300],[$Gross profit,,$117,000],[$Expenses$],[$Selling expenses$],[$Rent expense$-$Selling space,$10,700,],[$Sales salaries expense,$23,400,],[$TV advertising expense,$2,900,],[,,],[,,],[\backslash$table$[[,,],[\backslash$table$[[$Total selling expenses$]],,37,000],[\backslash$table$[[$General and administrative expenses$]]],[$Office supplies expense,$740,],[$Insurance expense,$1,220,],[$Office salaries expense,$32,200,],[$Depreciation expense$-$Office copier,$490,],[$Total general and administrative expenses,,$34,650],[$Total expenses,,$71,650],[,,45,350],[$Other revenues, gains, expenses & losses$],[$Gain on sale of equipment,$6,260,],[$Interest revenue,$710,],[$Total other revenues, gains, expenses & losses,,$6,970],[$Net income,,$]]]]$