The following selected account balances were taken from Monk Company's accounting records during 2022: January 1, 2022 December 31, 2022  Utilities payable 13,000 7,000 Common stock 39,000 88,000 Inventory 42,000 34,000 Long-term notes payable 83,000 67,000 Accounts receivable 17,000 69,000 Salaries payable 12,000 18,000 Retained earnings 46,000 65,000 Accounts payable 75,000 21,000 The following selected information was taken from Monk Company's 2022 statement of cash flows: Cash paid to purchase inventory $157,000 Net cash flow - financing activities 11,000 inflow Cash collected from customers 186,000 Cash paid for utilities 28,000 Calculate the amount of utilities expense reported on Monk Company's 2022 income statement.