Sellall Department Stores reported the following amounts in its adjusted trial balance prepared as of its December 31 year-end: Administrative Expenses, $ 2,400; Cost of Goods Sold, $ 22,728; Income Tax Expense, $ 3,000; Interest Expense, $ 1,600; Interest Revenue, $ 200; General Expenses, $ 2,600; Sales Revenue, $ 42,000; Sales Discounts, $ 2,200; Sales Returns and Allowances, $ 1,920; and Delivery (freight-out) Expense, $ 300.

Prepare a multi step income statement for distribution to external financial statement users, using a format similar to Exhibit 6.9.