Sellall Department Stores reported the following amounts in its adjusted trial balance prepared as of its December 31 year-end: Administrative Expenses, $2,300; Cost of Goods Sold, $22,140; Income Tax Expense, $3,040; Interest Expense, $1,500; Interest Revenue, $180; General Expenses, $2,500; Net Sales Revenue, $37,105; and Delivery (freight-out) Expense, $290.Prepare a multi-step income statement for distribution to external financial statement users.