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sellall department stores reported the following amounts in its adjusted trial balance prepared as of its december 31 year-end: administrative expenses, $2,100; cost of goods sold, $21,060; income tax expense, $2,930; interest expense, $1,500; interest revenue, $180; general expenses, $2,300; sales revenue, $39,000; sales discounts, $1,950; sales returns and allowances, $1,755; and delivery (freight-out) expense, $270.

prepare a multistep income statement for distribution to external financial statement users. fill in the blank and the rest of the table
sellall department stores

income statement
for the year ended december 31
cost of goods sold 21,060
gross profit
operating expenses 4,670
income from operations
interest revenue 180
income before income tax expense
net income $