E4-12 Data for the unadjusted trial balance of Links Resorts at December 31, 20X2, follow: Cash $ 3,000 Horst Schulz, capital. $49.100 Other current assets 9,400 Horst Schulz, withdrawals. 51,800 Property, plant, Service revenue... 93.600 and equipment 66.200 Salary expense 42,700 Accumulated depreciation.. 21,800 Depreciation expense. Accounts payable. 6.100 Supplies expense. Salary payable.... Insurance expense. Unearned service revenue.... 5,300 Utilities expense 2.800 Adjusting data at the end of the year include the following:

a. Unearned service revenue that has been earned. 53.600.

b. Accrued service revenue, $8,100

c. Supplies used in operations, $600.

d. Accrued salary expense, $1.400.

e. Insurance expense. $1.800.

f. Depreciation expense. $2,900. Horst Schulz, the owner, has received an offer to sell the company. He needs to know the following information within one hour: Net income for the year covered by these data. Required Without opening any accounts, making any journal entries, or using a work sheet, provide Schulz with the requested information. Prepare an income statement, and show all computations.