Prepare the income statement for service company and merchandise company from the following trial balance: Moon company Trial balance November 30,2015 Account Dr Cr Cash 401570 Account Receivable 4000 supplies 250 equipment 4500 vehicle 25000 Account payable 4500 Note payable 15000 Dividends payable 3000 dividends 3000 Share capital Client revenue 400000 24000 Rent expense 500 Salaries expenses 7500 Utilities expenses 180 total 446500 446500 Trial balance June 30,2015 Account dr cr Cash 3800 Account receivable 38000 Inventory 17800 Supplies 6000 Furniture 39,000 Account payable 13000 Unearned revenue 8900 Capital 26000 Service revenue 192700 Cost of good sold 85000 Selling expenses 18000 Administrative expenses 15000 Interest expense 18000 total 240600 240600