The following account balances were taken from the adjusted trial balance for Laser Messenger Service, a delivery service firm, for the fiscal year ended April 30, 2016:

Depreciation Expense	$8,600
Fees Earned	664,000
Insurance Expense	1,700
Miscellaneous Expense	3,750
Rent Expense	59,000
Salaries Expense	338,000
Supplies Expense	4,200
Utilities Expense	42,200

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 Chart of Accounts for exact wording of account titles. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) on the income statement.