The adjusted trial balance columns of ABC Companys worksheet for the year ended December 31st 2021 are as follows:
	Debit			Credit
Cash	14,500		Accumulated Depreciation -Equipment	18,000
Accounts Receivable	11,100		Notes Payable	25,000
Inventory	29,000		Accounts Payable	10,600
Prepaid Insurance	2,500		Owners Capital	81,000
Equipment	95,000		Sales Revenue	536,800
Owners Drawings	12,000		Interest Revenue	2,500
Sales Returns and Allowances	6,700			673,900
Sales Discounts	5,000
Cost of Goods Sold	363,400
Freight-Out	7,600
Advertising Expense	12,000
Salaries and Wages Expense	56,000
Utilities Expense	18,000
Rent Expense	24,000
Depreciation Expense	9,000
Insurance Expense	4,500
Interest Expense	3,600
	673,900
Please prepare an Income Statement for ABC Company