Where2 Services is a small service firm that advises high school students on college opportunities. Joseph Kapp, the founder and president, has collected the following information for March: Advertising costs $ 5,300 Building rent and utilities 3,300 Printing, fax, and computing costs 4,400 Sales 22,500 Training costs 630 Travel expenses 3,800 Wages for part-time employees 6,300 Required: Prepare an income statement for March for Where2 Services. (Loss amount should be indicated with a minus sign.)