Partial comparative income statements are presented below for Commonplace Corporation. COMMONPLACE CORPORATION (Partial) Income Statements For the Years Ended December 31 Service Revenue 2021 $724,000 2020 $749,000 Utilities Expense 39,000 33,500 Salaries and Wages Expense 424,000 479,000 Rent, Insurance, and Supplies Expense 182,000 170,500 Depreciation and Amortization Expense 26,500 13,500 Income before Income Tax Expense $52,500 $52,500 The company's manager provides the following additional information: a. The company received a bill for $4,300 of electricity and other utility services used in December 2021, but recorded it only when paid in January 2022. b. A customer's $24,500 payment was received and included as service revenue on January 2, 2021, even though it was for services performed in December 2020. c. The company ordered $14,500 of supplies in December 2021, but only recorded them when they were received, used, and paid for in January 2022. d. The company did not record December 2019 salaries of $49,000 until the employees were paid on January 2, 2020. Salaries for December 2020 and December 2021 were recorded in the proper years. Required: Using the above information, revise the comparative income statement to report the proper amounts for each year. (Assume all other transactions and events, such as income taxes, have been properly recorded but are just not displayed on the partial income statements.) Service Revenue Utilities Expense COMMONPLACE CORPORATION (Partial) Income Statements For the Years Ended December 31 Salaries and Wages Expense Rent, Insurance and Supplies Expense Depreciation and Amortization Expense Income before Income Tax Expense 2021 2020