The account balances of SMK's Architectural Firm as of March 31, 2013 follow.

Equipment	44,800		Advertising expense	3,135
Rent expense	3,700		Accounts payable	5,800
Office supplies	2,630		Accounts receivable	18,240
Common stock	45,000		Retained earnings	28,250
Cash	37,725		Salaries expense	12,380
Notes payable	52,725		Service revenue	22,500
Utilities expense	1,125		Furniture	20,590
Investments	16,600		Interest revenue	6,650

Prepare an Income Statement for SMK's Architectural Firm for the month ending March, 31, 2013.