Listed in alphabetical order, the following selected items (in thousands) were taken from Sheridan Information Technology Companys December 31, 2021, financial statements:

1.

Accounts payable

$840

2.

Accounts receivable

930

3.

Cash

3,500

4.

Consulting revenue

15,400

5.

Equipment

6,400

6.

Interest expense

710

7.

Rent expense

$4,780

8.

S. Sheridan, capital, Jan. 1

6,650

9.

S. Sheridan, drawings

3,670

10.

Salaries expense

3,180

11.

Utilities expense

470

In each case, identify whether the item is an asset, liability, capital, drawings, revenue, or expense item and also identify which financial statementincome statement, statement of owner's equity, or balance sheeteach item would be reported on. The first one has been done for you as an example.

Accounts payable	Liability: asset, liability, capital, drawings, revenue, or expense	Balance Sheet: income statement, statement of owner's equity, or balance sheet
Accounts Receivable
Cash
Consulting revenue
5.Equipment
6.Interest Expense
7. Rent Expense
8. S. Sheridan, Capital, Jan. 1
9. S.Sheridan, Drawings
10. Salaries Expense
11. Utilities Expense

In each case, identify whether the item is an asset, liability, capital, drawings, revenue, or expense item and also identify which financial statementincome statement, statement of owner's equity, or balance sheeteach item would be reported on. The first one has been done for you as an example.

Calculate the companys profit or loss for the year ended December 31, 2021. (Enter amounts in thousands.)

Profit or loss $