These financial statement items are for Whispering Winds Company at year-end, July 31, 2022. Salaries and wages payable $2,200 Notes payable (long-term) $1,600 Salaries and wages expense 51,400 Cash 15,700 Utilities expense 22,600 Accounts receivable 10,600 Equipment 31,200 Accumulated depreciation-equipment 6,300 Accounts payable 4,700 Dividends 3,100 Service revenue 61,600 Depreciation expense 3,900 Rent revenue 8,400 Retained Earnings (beginning of the year) 20,400 Common Stock 33,300 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).)