The adjusted trial balance of Lumas Corporation at December 31, 2001, includes the following accounts: Retained Earnings $15,600; Dividends $6,000; Service Revenue $35,400; Salaries Expense $13,000; Insurance Expense $2,000; Rent Expense $4,000;

Supplies Expense $1,500; and Depreciation Expense $1,000. Prepare an income statement for the year.