Shell Investments provides financial services related to investment selections, retirement planning, and general insurance needs. At the end of the year on December 31, 2024, the company reports the following amounts: Advertising expense $31,900 Service revenue $119,600 Buildings 134,000 Interest expense 1,900 Salaries expense 63,500 Utilities expense 13,900 Accounts payable 4,800 Equipment 19,000 Cash 3,900 Notes payable 22,000 In addition, the company had common stock of $100,000 at the beginning of the year and issued an additional $11,000 during the year. The company also had retained earnings of $14,300 at the beginning of the year and paid dividends of $3,600. Required: Prepare the income statement for Shell Investments. Prepare the statement