Let's Work It Out operates several retail stores that specialize in products for a healthy lifestyle. Some of its financial information is shown below for its fiscal year ended April $30,2022.$

Cost of Goods Sold $$75,600$

Depreciation Expense $-$ Store Equipment $$5,120$

Gain on Sale of Equipment $$4,120$

Insurance Expense $$10,200$

Interest Expense $$850$

Office Salaries Expense $$36,000$

Office Supplies Expense $$3,000$

Sales Discounts $$2,200$

Sales Returns and Allowances $$5,300$

Sales Revenue $$215,600$

Sales Salaries Expense $$33,400$

Utilities Expense $-$ Office $$2,700$

Utilities Expense $-$ Retail $$6,000$

Required

Create a multi$-$step income statement.