BE3-9 The adjusted trial balance of Harmony Company, Inc. at December 31, 2008, includes the following accounts: Common Stock $15,600; Dividends $6,000; Service Revenue $35,400;

Salaries Expense $16,000; Insurance Expense $2,000; Rent Expense $4,000; Supplies Expense

$1,500; and Depreciation Expense $1,300. Prepare an income statement for the year.