please don't use the term "sales return & allowances" on the income statement because that option is not available on my work

The following is a listing of all of the income statement accounts for Mulberry Street Sportswear as they appear on the adjusted trial balance as of December 31 Advertising Expense Cost of Goods Sold Delivery Expense Insurance Expense Income Tax Expense Rent Expense Interest Expense Sales Revenue Sales Discounts Sales Returns & Allowances $11,800 87,100 5,300 1,100 5,840 10,700 1,200 161,300 10,700 18,800 Required: a. Prepare a multistep income statement b. Compute the gross profit percentage