The adjusted trial balance for Heller company on December 31,2001, contains the following accounts and balances: Retained Earnings, $4,300; Dividends, $350; Service Revenue, $2,600; Rent Expense, $400; Wages Expense, $900: Utilities Expense, $200; Telephone Expense, $50; and Income Taxes Expense, $350; Prepare an income statement in proper form for the month of December