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 $30,20$Y$1$:

Line Item Description Amount

Depreciation Expense $$7,700$

Fees Earned $408,900$

Insurance Expense $1,460$

Miscellaneous Expense $3,080$

Rent Expense $58,500$

Salaries Expense $205,600$

Supplies Expense $2,620$

Utilities Expense $22,300$

Prepare an income statement.