Salary expenses $(50\%$ to each department$)63000$ debit

Depreciation expense $-$ store equipment $3000$ debit

Insurance expense $2800$ debt

Rent expense $(50\%$ to each department$)26000$ debit

Store supplies expense $6,000$ debit

Advertise an expense $17,800$ debit

Totals $323100323100$

Make a income statement for the data provided.