On May 1, 2021, the amount of the capital account in Pro-Mo Services was $133,000. During May, $15,500 of withdrawals was paid. The amounts of the various assets, liabilities, revenues, and expenses are as follows: Accounts Payable $11.900 Accounts receivable 29,950 Cash 43,390 Fees earned 80,800 Insurance expense 1,475 80,000 Land Miscellaneous expense 1,510 Prepaid insurance 2,000 Rent expense 8,000 Salary expense 38,300 Supplies 950 Supplies expense 825 Utilities expense 3,800 Prepare an income statement in good form