The following account balances were taken from the adjusted trial balance for Shaw Messenger Service, a delivery service firm, for the fiscal year ended April 30, 20Y1:

Depreciation expense	$8,750
Fees earned	682,000
Insurance expense	1,600
Miscellaneous expense	3,600
Rent expense	52,000
Salaries expense	339,100
Supplies expense	4,000
Utilities expense	42,800

Prepare an income statement.