Income statement
The following account balances were taken from the adjusted trial balance for Shanghai Messenger Service, a delivery service firm, for the current fiscal year ended September 30, 2014:
| Depreciation Expense | $ 7,250 | Rent Expense | $ 36,000 |
| Fees Earned | 440,000 | Salaries Expense | 265,150 |
| Insurance Expense | 1,200 | Supplies Expense | 2,200 |
| Miscellaneous Expense | 7,100 | Utilities Expense | 28,500 |
Prepare an income statement.
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