The following revenue and expense account balances were taken from the Income Statement columns of the end-of-period spreadsheet for Fraser Services Co. for December 31:

Accounts	Amount
Depreciation Expense	$4,950
Insurance Expense	2,900
Miscellaneous Expense	1,200
Rent Expense	24,000
Service Revenue	92,500
Supplies Expense	3,150
Utilities Expense	5,000
Wages Expense	63,750