This alphabetized adjusted trial balance is for GalaVu Entertainment as of its December $31,2023,$ year$-$end:

$\backslash$table$[[,,$Debit,,Credit$],[$Accounts payable,,,$$,43,600],[$Accounts receivable,$$,18,300,,],[$Accumulated depreciation, automobiles,,,,$68,600],[$Accumulated depreciation, equipment,,,,$20,100],[$Advertising expense,,$8,600,,],[$Automobiles$,,136,000,,],[$Cash$,,10,600,,],[$Depreciation expense, automobiles,,$12,800,,],[$Depreciation expense, equipment,,$3,700,,],[$Equipment$,,63,000,,],[$Revenue$,,,,231,375],[$Interest income,,,,$250],[$Interest expense,,$3,100,,],[$Interest payable,,,,$100],[$Interest receivable,,$200,,],[$John Conroe, capital,,,,$22,600],[$John Conroe, withdrawals,,$18,600,,],[$Land$,,33,000,,],[$Long$-$term notes payable,,,,$111,000],[$Notes receivable $($due in $90$ days$),,78,000,,],[$Office supplies,,$3,600,,],[$office supplies expense,,$12,600,,],[$Repairs expense, automobiles,,$8,000,,],[$Salaries expense,,$75,825,,],[$Salaries payable,,,,$5,100],[$Unearned revenue,,,,$10,600],[$Wages expense,,$27\mathrm{.}400,,1],[$Totals$,,513,325,$$$,513,325]]$

Required:

Use the information in the trial balance to prepare:

a$.$ The income statement for the year ended December $31,2023.$