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$ 25,440C. Camry, Withdrawals$ 6,100Accounts receivable22,470Consulting revenue27,100Office supplies5,360Rent expense9,660Office equipment20,120Salaries expense5,690Land44,100Telephone expense980Accounts payable10,420Miscellaneous expenses600C. Camry, Capital103,000

Use the above information to prepare a December income statement for the business.