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:

Line Item Description	Amount
Depreciation Expense	$10,100
Fees Earned	536,300
Insurance Expense	1,920
Miscellaneous Expense	4,040
Rent Expense	76,800
Salaries Expense	269,700
Supplies Expense	3,430
Utilities Expense	29,300

Prepare an income statement.

Line Item Description	Amount	Amount
Fees earnedInsurance expenseNet incomeNet lossSupplies expense		$- Select -
Expenses:
Fees earnedNet incomeNet lossSalaries expenseSalaries payable	$- Select -
Fees earnedNet incomeNet lossPrepaid RentRent expense	- Select -
CashFees earnedNet incomeNet lossUtilities expense	- Select -
Accumulated depreciationDepreciation expenseFees earnedNet incomeNet loss	- Select -
Fees earnedNet incomeNet lossSupplies expenseSupplies	- Select -
Fees earnedInsurance expenseNet incomeNet lossPrepaid insurance	- Select -
CashFees earnedMiscellaneous expenseNet incomeNet loss	- Select -
Total expenses		Total expenses
Net incomeNet loss		$- Select -