How do you create a multiple and single step form with the following information?

The single-step income statement lists all revenue items and there totals first, followed by all expense items and their total. The difference, which is either net income or net loss, is then calculated. With multiple-step, net income is calculated on a step-by-step basis. Gross sales is shown first, less sales returns and allowances and sales discounts to arrive at net sales. Cost of goods sold is then subtracted to arrive at gross profit. All operating expenses are then subtracted to get operating income. Finally, other revenues and expenses are added and subtracted to arrive at net income.