The following accounts were taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet for April 30, for Finnegan Co.:

Accumulated Depreciation	$32,000
Fees Earned	78,000
Depreciation Expense	7,250
Rent Expense	34,000
Prepaid Insurance	6,000
Supplies	400
Supplies Expense	1,800

Prepare an income statement.