Cash		$20,782
Accounts Receivable		8,230
Prepaid Rent		3,590
Equipment		19,360
Accumulated Depreciation-Equipment					$6,205
Notes Payable					7,010
Accounts Payable					6,782
Common Stock					21,310
Retained Earnings					12,620
Dividends		4,310
Service Revenue					12,900
Salaries and Wages Expense		8,150
Rent Expense		2,162
Depreciation Expense		243
Interest Expense		181
Interest Payable					181

Prepare an income statement for December 31 2017