Parra Company completed its income statement and comparative balance sheet for the current year and provided the following information:

$\backslash$table$[[$Income Statement,$],[$Service revenue,$$67,300,],[$Expenses:$,$$$41,700,],[$Salaries$,7,200,],[$Depreciation$,5,000,],[$Utilities$,900,54,800],[$Loss on sale of equipment,$12,{500}_{?},],[$Net income,,$]]$

$\backslash$table$[[\backslash$table$[[$Partial Balance$],[$Sheet$]],\backslash$table$[[$Current$],[$Year$]],\backslash$table$[[$Prior$],[$Year$]]],[$Accounts$,$$$,$$