As of December 31 of the current year, records show the following.

Cash

$ 13,200

Accounts receivable

10,600

Office supplies

7,600

Land

6,600

Accounts payable

3,600

Wages payable

14,200

Notes payable

4,600

Consulting revenue

37,800

Rental revenue

25,200

Wages expense

21,600

Interest expense

2,600

Advertising expense

13,600

Selling and administrative expenses

9,600

As of December 31 of the current year, records show the following. Prepare the income statement for the current year ended December 31