Accounts payable Cash 11,480 Salaries and wages payable 6,130 Commonstock 23,100 Dividends 12,000 Supplies 3,600 Debt investment (long-term) 6,800 Trademarks 1,900 Service revenue 72,500 Prepaid insurance 6,630 Maintenance and repairs expense 1.650 Depreciation expense 3,420 Accounts receivable 15,190 Insurance expense 2,380 Salaries and wages expense 41,550 Accumulated depreciation-equipment 18,980 Prepare an income statement for the year ended December 31, 2025, (Enter negative amounts using either a negative sign preceding the number e.s. -45 or parentheses e.s. (45).)