Carmen Camry operates a consulting firm called Help Today, which began operations on December 1. On December 31, the companys records show the following selected accounts and amounts for the month of December. Cash $ 25,310 Dividends $ 5,950 Accounts receivable 22,320 Consulting revenue 26,960 Office supplies 5,200 Rent expense 9,500 Office equipment 19,960 Salaries expense 5,560 Land 43,970 Telephone expense 820 Accounts payable 10,700 Miscellaneous expenses 470 Common stock Use the above information to prepare a December income statement for the business