how to construct an income statement? Split Second Wireless, INC began 2012 with total assets of $100 million and ended 2012 with assets of $190 million. During 2012 Split Second earned revenues of $97 million and expenses of $26 million. Split Secondpaid dividends of $16 million in 2012. Prepare the company's income statement for the year ended December 31, 2012 complete with appropriate heading.