Below are the account balances for Cowboy Law Firm at the end of December.

Accounts	Balances
Cash	$	3,400
Salaries expense		1,200
Accounts payable		1,400
Retained earnings		4,700
Utilities expense		1,000
Supplies		11,800
Service revenue		7,300
Common stock		4,000

Required:

Use only the appropriate accounts to prepare an income statement.