EX 4-5 Income statement
The following account balances were taken from the adjusted trial balance for On-Time Messenger Service, a delivery service firm, for the current fiscal year ended April 30, 2012:
| Depreciation Expense | $6,400 | Rent Expense | $48,400 |
| Fees Earned | 340,000 | Salaries Expense | 171,040 |
| Insurance Expense | 1,200 | Supplies Expense | 2,200 |
| Miscellaneous Expense | 2,600 | Utilities Expense | 18,560 |
Prepare an income statement.
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