Betty Harris operates a florist shop called Cullumber Ltd$.$ During the month of May, the following things occurred:

She spent $$200$ on the telephone system, $$450$ on utilities, and $$1,600$ on rent.

She took in $$27,300$ from selling flowers and plants. All of the shop's sales were cash sales.

She spent $$10,700$ for the cost of the flowers sold, she paid $$270$ for gas and repairs to the delivery vehicle $($use Operating Expenses account$),$ and she paid her employees $$7,900$ for wages earned during the month.

$($a$)$ Prepare a statement of income to determine how much Cullumber Ltd$.$ earned in May.