The adjusted trial balance of Sheffield Corporation at December 31, 2025, includes the following accounts: Retained Earnings $17,000, Dividends $4,600, Service Revenue $37,100, Salaries and Wages Expense $14,700, Insurance Expense $1,960, Rent Expense $3,980, Supplies Expense $1,480, and Depreciation Expense $920 Prepare an income statement for the year. $ $