he completed financial statement columns of the worksheet for Sandhill Company are shown as follows:

Sandhill Company Worksheet For the Year Ended December 31, 2020
				Income Statement				Balance Sheet
Account No.		Account Titles		Dr.		Cr.		Dr.		Cr.
101		Cash						9,100
112		Accounts Receivable						10,700
130		Prepaid Insurance						2,600
157		Equipment						23,500
158		Accumulated DepreciationEquip.								4,700
201		Accounts Payable								8,900
212		Salaries and Wages Payable								2,300
301		Owners Capital								19,900
306		Owners Drawings						11,800
400		Service Revenue				59,600
622		Maintenance and Repairs Expense		1,800
711		Depreciation Expense		3,200
722		Insurance Expense		1,600
726		Salaries and Wages Expense		29,800
732		Utilities Expense		1,300
		Totals		37,700		59,600		57,700		35,800
		Net Income		21,900						21,900
				59,600		59,600		57,700		57,700

Prepare an income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)