Prepare an income statement based on the trial balance below.

Susanne Paralegal Trial Balance
100	General Bank Account	6,700
158	Office Furniture & Equipment	1000
205	Personal Loan		250
210	Credit Card Debt		750
300	P. Paralegal, Capital		4,000
350	P. Paralegal, Drawings	1,500
400	Fees earned		5,750
528	Insurance Expense	250
538	Rent Expense	1000
565	Telephone Expense	300