Neighborhood Realty, incorporated, has been operating for three years and is owned by three investors. 5 . Bhojraj owns 60 percent of the total outstanding stock of 9,030 shares and is the managing executhe in charge. On December 31 , current year, the following financial items for the entire year were determined: commissions earned and collected in cash, $152.700, plus $16,800 uncollected; rental service fees earned and collected, $21,300; salaries expense paid, $62,490; commissions expense paid, $35,200; payroll taxes paid, $1,600; rent paid for January through November, $2,486 (not including December rent yet to be paid), utilities expense paid, $1,600; promotion and advertising paid, $7,740; income taxes paid, $22,800; and miscellaneous expenses paid, $480. There were no other unpaid expenses at December 31 . Also during the year, the company paid the owners "out-of-profit" cash dividends amounting to $11,500. Complete the following income statement