Viva Travel Service reported assets, llabilities, revenues and expenses for September 30, 2016 below. As of October 1, 20Y5, the beginning of the current year, Viva Travel Service reported retained earnings as $58,410, and common stock as $7,500. During the current year, dividends in the amount of $31,500 were paid. Accounts payable Accounts receivable Common stock Cash Fees earned Miscellaneous expense Rent expense Supplies Supplies expense Utilities expense Wages expense Instructions: $20,310 123,738 15,000 219,512 768,600 6,130 102,220 9,460 16,360 61,330 292,070 1. Prepare an income statement for the current year ended September 30, 2016.