FUL Question 4 Waterway Engineering Services is owned by Francois Waterway. Here is a listing of financial statement items for the business for the year ended December 31, 2021. Cash $1,280 Accounts receivable 1,792 Supplies 768 Equipment 7,936 Accounts payable 1,048 Salaries payable 584 F. Waterway, capital January 1, 2021 8,320 F. Waterway, drawings 5,632 Service revenue 19,016 Rent expense 6,144 Salaries expense 3,968 Supplies expense 1,008 Utilities expense 440 Prepare income statement