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

Depreciation expense	$8,000
Fees earned	654,000
Insurance expense	1,100
Miscellaneous expense	3,650
Rent expense	51,000
Salaries expense	336,100
Supplies expense	4,400
Utilities expense	40,000

Prepare an income statement. If a net loss has been incurred, enter that amount as a negative number using a minus sign. Be sure to complete the statement heading. Refer to the Instructions and the list of Labels and Amount Descriptions for the exact wording of text entries. You will not need to enter colons (:) on the income statement.