Accounts payable $49,400 Interest expense $22,600 Accounts receivable 43,600 Investments by owner 7,900 Advertising expense 4,800 Maintenance expense 86,100 Building 126,000 Notes payable 384,000 Cash 26,800 Other expenses 67,000 Equipment 561,500 Prepaid insurance 1,390 I. Temelkova, capital, June 1, 2023 303,270 Revenue 380,000 I. Temelkova, drawings 37,700 Salaries expense 126,700 Insurance expense 2,780 Supplies 17,600 (a1) Prepare an income statement for the year