I need some help doing a multistep income statement from the following:

The following unadjusted trial balance is prepared at fiscal year-end for Nelson Company.

NELSON COMPANY Unadjusted Trial Balance January 31, 2017
	Debit			Credit
Cash	$	4,000
Merchandise inventory		13,500
Store supplies		5,400
Prepaid insurance		2,300
Store equipment		42,500
Accumulated depreciationStore equipment				$	17,700
Accounts payable					12,000
Common stock					3,400
Retained earnings					17,000
Dividends		2,300
Sales					115,650
Sales discounts		1,950
Sales returns and allowances		2,100
Cost of goods sold		38,000
Depreciation expenseStore equipment		0
Salaries expense		27,100
Insurance expense		0
Rent expense		17,000
Store supplies expense		0
Advertising expense		9,600
Totals	$	165,750		$	165,750

Adjusting entries at the end of the year:

No	Transaction	General Journal	Debit	Credit
1	a.	Store supplies expense	3,400
		Store supplies		3,400
2	b.	Insurance expense	1,500
		Prepaid insurance		1,500
3	c.	Depreciation expenseStore equipment	1,650
		Accumulated depreciationStore equipment		1,650
4	d.	Cost of goods sold	2,900
		Merchandise inventory		2,900

I also need the single step if you have time. I'm not getting the salary/rent expense distribution.

Thanks.