The completed financial statement columns of the worksheet for Bray Company are shown as follows: BRAY COMPANY Worksheet For the Year Ended December 31, 2017 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8,700 112 Accounts Receivable 11,000 130 Prepaid Insurance 3,000 157 Equipment 23,800 158 Accumulated DepreciationEquip. 4,400 201 Accounts Payable 9,100 212 Salaries and Wages Payable 2,500 301 Owners Capital 19,400 306 Owners Drawings 10,300 400 Service Revenue 59,600 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3,100 722 Insurance Expense 1,700 726 Salaries and Wages Expense 30,100 732 Utilities Expense 1,500 Totals 38,200 59,600 56,800 35,400 Net Income 21,400 21,400 59,600 59,600 56,800 56,800 Prepare an income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)