The completed financial statement columns of the spreadsheet for Whispering Winds Company are as follows. Account No. 101 112 130 157 158 201 212 311 320 332 400 622 711 722 Cash Whispering Winds Company Worksheet For the Year Ended December 31, 2022 Account Titles Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equip. Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Income Statement Dr. 1,800 3,000 1,700 Cr. 60,500 Balance Sheet Dr. 8,700 10,800 2,900 24,400 19,200 Cr. 4,600 9,000 2,400 19,000 8,800

The completed financial statement columns of the spreadsheet for Whispering Winds Company are as follows. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{WhisperingWindsCompanyWorksheetFortheYearEndedDecember31,2022} \\ \hline & \multirow[b]{2}{*}{ Account Titles } & \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{ Balance Sheet } \\ \hline AccountNo. & & Dr. & Cr. & Dr. & Cr. \\ \hline 101 & Cash & & & 8,700 & \\ \hline 112 & Accounts Receivable & & & 10,800 & \\ \hline 130 & Prepaid Insurance & & & 2,900 & \\ \hline 157 & Equipment & & & 24,400 & \\ \hline 158 & Accumulated Depreciation-Equip. & & & & 4,600 \\ \hline 201 & Accounts Payable & & & & 9.000 \\ \hline 212 & Salaries and Wages Payable & & & & 2,400 \\ \hline 311 & Common Stock & & & & 19,000 \\ \hline 320 & Retained Earnings & & & & 8,800 \\ \hline 332 & Dividends & & & 19,200 & \\ \hline 400 & Service Revenue & & 60.500 & & \\ \hline 622 & Maintenance and Repairs Expense & 1.800 & & & \\ \hline 711 & Depreciation Expense & 3,000 & & & \\ \hline 722 & Insurance Expense & 1.700 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 711 & Depreciation Expense & 3,000 & & & 5= \\ \hline 722 & Insurance Expense & 1,700 & & & \\ \hline 726 & Salaries and Wages Expense & 30,500 & & & \\ \hline 732 & Utilities Expense & 1.300 & & & 3= \\ \hline & Totals & 38,300 & 60,500 & 66,000 & 43,800 \\ \hline & Net Income & 22,200 & & & 22,200 \\ \hline & Totals & 60,500 & 60,500 & 66.000 & 66,000 \\ \hline \end{tabular} Prepare an income statement. (Enter negative amounts using either a negative sign preceding the number eg- 45 or parentheses eg. (45))