Parra Company completed its income statement and comparative balance sheet for the current year and provided the following Information: Income Statement Service revenue $ 66,100 Expenses: Salaries $40,100 Depreciation 5,600 Utilities 5,600 Loss on sale of equipment 1,300 52,600 Net income $ 13,500 Fartial Balance Sheet Accounts receivable Salaries payable other accrued liabilities Land Current Prior Year Year $13,900 $25,100 19,500 10,300 6,700 10,100 50,600 58.400