The adjusted trial balance of Grouper Corp. at December 31, 2022, includes the following selected accounts: Retained Earnings $20,640. Dividends $7,200, Service Revenue $38,400, Salaries and Wages Expense $16,800, Insurance Expense $2,160, Rent Expense $4,680, Supplies Expense $1,800, and Depreciation Expense $1,200. Prepare an income statement for the year