These financial statement items are for Kyle Company at year-end, December 31, 2019:

Salaries and wages payable $ 2,980 Rent revenue $ 6,500 Salaries and wages expense 45,700 Cash 5,200 Utilities expense 21,100 Accounts receivable 9,780 Equipment 38,000 Accounts payable 4,100 Fuel Expense 4,000 Dividends 4,000 Service revenue 57,200 Owners Capital 48,000 Instructions: Prepare an income statement (with the proper three-line heading) for 2019.