Entries for the Warren Clinic 2012 income statement are listed in alphabetical order. Record the data to reflect income statement format.

Bad debt expense $40,000

Depreciation expense 90,000

General/administrative exp 70,000

Interest expense 20,000

Nonoperating income 40,000

Net income 30,000

Other operating revenue 10,000

Patient service revenue 440,000

Purchased clinic services 90,000

Salaries and benefits 150,000