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On December $1,$ Jasmin Ernst organized Ernst Consulting. On December $3,$ the owner contributed $$83,010$ in assets in exchange for its common stock to launch the business. On December $31,$ the company's records show the following items and amounts.

Cash

Accounts receivable office supplies office equipment

Land

Accounts payable

Common stock $$14,890$

$12,820$

$2,290$

$16,900$

$45,960$

$7,670$

$83,010$

Cash dividends

Consulting revenue

Rent expense

Salaries expense

Telephone expense

Miscellaneous expenses

$$930$

$12,820$

$2,530$

$5,780$

$790$

$610$

Using the above information prepare a December income statement for the business.

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