The adjusted trial balance of Rocky Acre Spread Inc, on December 31, 2018 includes the following accounts: Accumulated Depreciation, $5,000; Depreciation Expense, $1,000; Notes Payable $8,500; Interest Expense $250: Utilities Expense, $400; Rent Expense, $600; Service Revenue, $20,600: Salaries and Wages Expense, $3,000; Supplies, $100; Supplies Expense, $1,500; Salaries and Wages Payable, $400. Prepare an income statement for the month of December with the proper heading