Tunstall, Inc., a small service company, keeps its records without the help of an accountant. After much effort, an outside accountant prepared the following unadjusted trial balance as of the end of the annual accounting period on December 31:

Account Titles	Debit		Credit
Cash	$	46,700
Accounts receivable		10,500
Supplies		480
Prepaid insurance		680
Service trucks		16,000
Accumulated depreciation			$	9,300
Other assets		9,460
Accounts payable				2,240
Wages payable
Income taxes payable
Note payable (3 years; 10% interest due each December 31)				11,000
Common stock (4,400 shares outstanding)				1,886
Additional paid-in capital				16,974
Retained earnings				4,700
Service revenue				70,950
Remaining expenses (not detailed; excludes income tax)		33,230
Income tax expense
Totals	$	117,050	$	117,050
Data not yet recorded at December 31 included: The supplies count on December 31 reflected $230 in remaining supplies on hand to be used in the next year. Insurance expired during the current year, $680. Depreciation expense for the current year, $3,500. Wages earned by employees not yet paid on December 3, $650. Income tax expense, $5,780. 2-a. Prepare an income statement that include the effects of the preceding five transactions. (Round "Earnings per share" to 2 decimal places.)