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

Accounts Balances

Cash $$5,200$

Salaries expense $2,100$

Accounts payable $3,200$

Retained earnings $3,800$

Utilities expense $1,000$

Supplies $13,600$

Service revenue $9,100$

Common stock $5,800$

Required:

Use only the appropriate accounts to prepare an income statement.