[The following information applies to the questions displayed below.] Carmen Camry operates a consulting firm called Help Today, which began operations on December 1. On December 31, the companys records show the following selected accounts and amounts for the month of December. Cash $ 25,300 Dividends $ 5,940 Accounts receivable 22,310 Consulting revenue 26,940 Office supplies 5,190 Rent expense 9,490 Office equipment 19,940 Salaries expense 5,550 Land 43,960 Telephone expense 800 Accounts payable 10,800 Miscellaneous expenses 460 Common stock 101,200 Use the above information to prepare a December income statement for the business