The December $31,2021,$ adjusted trial balance of Business Solutions $($reflecting its transactions from October through December of $2021)$ follows.

Number Account Title Debit Credit

$101$ Cash $ $48,372$

$106$ Accounts receivable $5,668$

$126$ Computer supplies $580$

$128$ Prepaid insurance $1,665$

$131$ Prepaid rent $825$

$163$ Office equipment $8,000$

$164$ Accumulated depreciation$$Office equipment $ $400$

$167$ Computer equipment $20,000$

$168$ Accumulated depreciation$$Computer equipment $1,250$

$201$ Accounts payable $1,100$

$210$ Wages payable $500$

$236$ Unearned computer services revenue $1,500$

$301$ S$.$ Rey, Capital $73,000$

$302$ S$.$ Rey, Withdrawals $7,100$

$403$ Computer services revenue $31,284$

$612$ Depreciation expense$$Office equipment $400$

$613$ Depreciation expense$$Computer equipment $1,250$

$623$ Wages expense $3,875$

$637$ Insurance expense $555$

$640$ Rent expense $2,475$

$652$ Computer supplies expense $3,065$

$655$ Advertising expense $2,753$

$676$ Mileage expense $896$

$677$ Miscellaneous expenses $250$

$684$ Repairs expense$$Computer $1,305$

$901$ Income summary $0$

Totals $ $109,034$ $ $109,034$

Required:

Prepare an income statement for the three months ended December $31,2021.$