Given the adjusted trial balance for Vancouver Inc. below as of December 31, 2019 prepare the income statement for the year ended December 31, 2019. Adjusted Trial Balance 31-Dec-19 Debit Credit Cash $92,500 Accounts receivable 40,200 Supplies 1550 Prepaid insurance 820 Equipment 42,000 Accumulated depreciation-equipment $15,800 Accounts payable 16,500 Unearned service revenue 12,700 Salary payable 47,750 Common shares 23,295 Retained earnings 40,000 Dividends 10,000 Service revenue 82,500 Salary expense 32,850 Supplies expense 3,225 Insurance expense 3700 Depreciation expense-equipment 8400 Utilities expense 3,300 $238,546 $238,545