Oriole Ltd. has a September 30 fiscal year end and a 15\% income tax rate. The following information is available for its 2024 year end: 1. Earned $533,200 of service revenue and incurred $445,500 of operating expenses. Interest expense was $2,520. 2. On October 5,2023 , paid $50,400 of dividends that had been declared on September 25,2023. 3. On September 28,2024 , declared $40,320 of dividends payable on October 8,2024 . 4. Retained earnings on September 30,2023 , were $239,400. 5. Issued common shares for $25,200 cash on July 2,2024 . (a) Prepare an income statement