Below is the year-end adjusted trial balance for Lucia Professional Accounting Services. Using the trial balance reference, prepare an income statement.

Lucia Professional Accounting Services Trial Balance For Year Ended December 31, 2020 Credit Debit $8,000 2,200 700 1,100 3,00 50,000 15,000 $1,200 150,000 1,500 900 Account Cash Accounts receivable Office supplies Prepaid insurance Long term note receivable Land Equipment Accumulated depreciation Equipment Building Accumulated depreciation, Building Customer list Notes payable Unearned accounting fees earned Salaries payable Lucia Maj, capital Lucia Maj, withdrawals Accounting fees earned Depreciation expense, Building Depreciation expense, Equipment Insurance expense Rent expense Office supplies expense Repair expense Telephone expense Totals 11,000 3,000 7,000 10,000 5,000 211,400 500 600 100 1,100 900 5,000 1,000 $245,100 $245,100