es Below are the account balances for Cowboy Law Firm at the end of December. Balances $ 5,400 Accounts Cash Salaries expense 2,200 Accounts payable 3,400 Retained earnings 3,900 Utilities expense 1,200 Supplies 13,800 Service revenue 9,300 Common stock 6,000 Required: Use only the appropriate accounts to prepare an income statement. COWBOY LAW FIRM Income Statement For the Period Ended December 31 Service revenue Expenses: Salaries expense Utilities expense Total expenses Net income 0