These financial statement items are for Riverbed Company at year-end, July 31, 2022.

Salaries and wages payable		$ 1,800		Notes payable (long-term)		$ 1,700
Salaries and wages expense		52,000		Cash		14,800
Utilities expense		22,600		Accounts receivable		10,700
Equipment		31,500		Accumulated depreciation-equipment		6,500
Accounts payable		4,600		Dividends		4,300
Service revenue		61,900		Depreciation expense		3,500
Rent revenue		8,500		Retained earnings (beginning of the year)		22,000
Common stock		32,400

Current Attempt in Progress These financial statement items are for Riverbed Company at year-end, July 31, 2022. (a1) Prepare an income statement for the year. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) Prepare an income statement for the year. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).)