Problem 4-3A The completed financial statement columns of the worksheet for Hubbs Company are shown below Hubbs Company Worksheet For the Year Ended December 31, 2014 Income Statement Balance Sheet ount Account Titles Cr Dr Cr No. 101 112 130 157 167 201 212 311 320 332 400 622 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense 6,829 7,478 1,883 33,218 9,989 11,495 3,053 20,040 10,500 2,046 43,170 3,729 722 726 732 2,804 1,297 35,180 3,783 Totals 46,793 43,170 51,454 55,077 Net Loss 3,623 3,623 46,793 46,793 55,077 55,077 Prepare an income statement. (If the amount for net income is negative, enter amount with either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).)