The adjusted trial balance of Sandhill Company at December 31, 2022, includes the following accounts: Owner's Capital \\( \\$ 17,000 \\), Owner's Drawings \\( \\$ 7,400 \\), Service Revenue \\( \\$ 37,100 \\), Salaries and Wages Expense \\( \\$ 16,800 \\), Insurance Expense \\( \\$ 2,700 \\), Rent Expense \\( \\$ 5,000 \\), Supplies Expense \\( \\$ 1,500 \\), and Depreciation Expense \\( \\$ 1,500 \\). Prepare an income statement for the year