make an income statement

\begin{tabular}{|lrr|} \hline \multicolumn{3}{|c|}{ Adjusted Trial Balance } \\ \hline & Debit & Credit \\ \hline Cash & $32,000 & \\ Accounts receivable & 17,300 & \\ Prepaid insurance & 6,400 & \\ Land & 10,000 & \\ Accounts payable & & $10,900 \\ Salaries payable & & 6,000 \\ Common stock & & 31,000 \\ Retained earnings & & 4,200 \\ Dividends & 8,000 & \\ Service revenue & & 74,000 \\ Insurance expense & 5,600 & \\ Salaries expense & 24,000 & \\ Miscellaneous expense & 22,800 & 126,100 \\ & 126,100 & \\ \hline \end{tabular}