Use the following information to prepare a multiple-step income statement, including the revenue section and the cost of goods sold section, for Aeito's Plumbing Supplies for the year ended December 31, 20--.

Sales .............................................. $166,000
Sales Returns and Allowances .................... 1,620
Sales Discounts ..................................... 3,320
Interest Revenue .................................... 3,184
Merchandise Inventory, January 1, 20-- ........ 33,200
Purchases ........................................... 111,300
Purchases Returns and Allowances ............... 3,600
Purchases Discounts ................................. 2,226
Freight-In ............................................... 640
Merchandise Inventory, December 31, 20-- ... 29,600
Wages Expense .................................... 22,000
Supplies Expense ...................................... 650
Telephone Expense ................................. 1,100
Utilities Expense .................................... 9,000
Insurance Expense .................................. 1,000
Depreciation Expense-Building ................ 4,600
Depreciation Expense-Equipment ............. 2,800
Miscellaneous Expense .............................. 214
Interest Expense .................................... 1,126