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

Accounts	Balances
Cash	$	4,400
Salaries expense		1,700
Accounts payable		2,400
Retained earnings		4,300
Utilities expense		1,100
Supplies		12,800
Service revenue		8,300
Common stock		5,000

Required:

Use only the appropriate accounts to prepare an income statement.