On December $31,2022$ Pack$-$and$-$Deliver Company completed its first year of operations. The following information has been provided for the year:

a$.$ Sold packing supplies for $$32,800$ and provided $$287,000$ of delivery services.

b$.$ All packing supplies sales were for cash.

c$.$ Collected $$214,800$ of delivery service revenue.

d$.$ Paid $$17,800$ cash to rent packing equipment, with $$12,800$ for rental in $2022$ and the remaining amount for rental in $2023.$

e$.$ Spent $$6,800$ cash to repair delivery equipment during the year.

f$.$ Bought packing supplies at a total cost of $$48,800$ and paid for $$27,800$ of these supplies. There were $$22,800$ of these supplies that have not yet been sold or used.

g$.$ Paid employees $$82,800$ during the year.

h$.$ Paid $$18,800$ for advertising for the year.

i$.$ Used $$16,800$ in fuel for the delivery equipment.

j$.$ Sold investments for $$10,800$ that had been purchased earlier in the year for $$9,800.$

k$.$ Ordered $$500$ in spare parts and supplies.

I. Income tax expense for the year is $$20,800.$

Requlred:

Prepare an income statement for Pack$-$and$-$Deliver Company for the year ended December $31,2022.$