Partial comparative income statements are presented below for Commonplace Corporation. COMMONPLACE CORPORATION (Partial) Income Statements For the Years Ended December 31 Service Revenue Utilities Expense Salaries and Wages Expense Rent, Insurance, and Supplies Expense Depreciation and Amortization Expense Income before Income Tax Expense 2021 $715,000 2020 $740,000 30,000 29,000 415,000 470,000 173,000 157,000 22,000 9,000 $75,000 $75,000 The company's manager provides the following additional information: a. The company received a bill for $3,400 of electricity and other utility services used in December 2021, but recorded it only when paid in January 2022. b. A customer's $20,000 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 $10,000 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 $40,000 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.)