The completed financial statement columns of the spreadsheet for Swifty Company are as follows. Swifty Company Worksheet For the Year Ended December 31, 2022 Account No. Account Titles 101 Cash 112 Accounts Receivable 130 Prepaid Insurance 157 Equipment 158 Accumulated Depreciation-Equip. 201 Accounts Payable 212 Salaries and Wages Payable 311 Common Stock 320 Retained Earnings 332 Dividends 400 Service Revenue 622 Maintenance and Repairs Expense 711 Depreciation Expense 722 Insurance Expense 726 Salaries and Wages Expense 732 Utilities Expense Totals Net Income Totals \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{ Balance Sheet } \\ \hline Dr. & Cr. & Dr. & Cr. \\ \hline & & 9,100 & \\ \hline & & 10,900 & \\ \hline & & 2,700 & \\ \hline & & 23,800 & \\ \hline & & & 4,300 \\ \hline & & & 9,000 \\ \hline & & & 2,400 \\ \hline & & & 19,800 \\ \hline & & & 8,100 \\ \hline & & 18,100 & \\ \hline & 59,500 & & \\ \hline 1,500 & & & \\ \hline 3,300 & & & \\ \hline 1,600 & & & \\ \hline 30,500 & & & \\ \hline 1,600 & & & \\ \hline 38,500 & 59,500 & 64,600 & 43,600 \\ \hline21,000 & & & 21,000 \\ \hline59,500 & 59,500 & 64,600 & 64,600 \\ \hline \end{tabular} Prepare an income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45))