Can you please show me how to do only the income part of the income statement, im very confused. Is COS and COGS the same?

Adiusted Trial Balance - $3,200 of the Rent expense specifically relates to the administration office. The remainder of this expense relates rent on the store. - 15% of the Electricity expense specifically relates to the administration office. The remainder relates to electricity used in running the store. - $8,960 of the Loan Payable needs to be repaid in the next 12 months