As of December 31 of the current year, records show the following. Cash $ 10,200 Accounts receivable 9,100 Office supplies 6,100 Land 5,100 Accounts payable 2,100 Wages payable 11,200 Notes payable 3,100 Consulting revenue 33,300 Rental revenue 22,200 Wages expense 20,100 Interest expense 1,100 Advertising expense 12,100 Selling and administrative expenses 8,100 Prepare the income statement for the current year ended December 31