Below are the account balances for Cowboy Law Firm on December 31, 2024. Accounts Balances Cash $ 5,400 Salaries expense 2,200 Accounts payable 3,400 Retained earnings 3,900 Utilities expense 1,200 Supplies 13,800 Service revenue 9,300 Common stock 6,000 Required: Use only the appropriate accounts to prepare an income statement