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.