The adjusted trial balance of Grouper Corp. at December 31, 2022, includes the following accounts: Retained Earnings $17,100, Dividends $4,900, Service Revenue $36,600, Salaries and Wages Expense $13,300, Insurance Expense $1,890, Rent Expense $4,040, Supplies Expense $1,570, and Depreciation Expense $900. Prepare an income statement for the year.