As of December 31, 2019, Armani Companys financial records show the following items and amounts.

Cash		$	11,700
Accounts receivable			10,700
Supplies			7,700
Equipment			6,700
Accounts payable			14,400
Common stock			15,700
Retained earnings, Dec. 31, 2018			4,700
Retained earnings, Dec. 31, 2019			6,700
Dividends			14,700
Consulting revenue			36,400
Rental revenue			25,400
Salaries expense			21,700
Rent expense			13,700
Selling and administrative expenses			9,700

Required: Prepare the 2019 year-end income statement for Armani Company.