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Problem 17-5A Zumbrunn Company's income statement contained the condensed information below ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2017 Service revenue Operating expenses, excluding depreciation Depreciation expense Loss on disposal of equipment Income before income taxes Income tax expense Net income $969,400 624,600 54,900 24,400 703,900 265,500 40,800 $224,700 Zumbrunn's balance sheet contained the comparative data at December 31, shown below. 2017 2016 Accounts receivable Accounts payable Income taxes payable Accounts payable pertain to operating expenses. $75,500 40,100 13,900 60,400 27,600 7,900