why?

7 Rings Camper Park was organized on April 1, 2018 by Ariana Grande. Ariana is a good manager but a poor accountant. From the trial balance prepared by a part-time bookkeeper, Ariana prepared the following income statement for the quarter that ended March 31, 2020 7 Rings Camper Park didirikan tanggal 1 April 2018 oleh Ariana Grande, Ariana seorang manajer yang cakap namun kurang memahami akuntansi. Berikut ini laporan laba rugi untuk kuartal pertama tahun 2020 berdasarkan Trial Balance yang disiapkan oleh staf pembukuan. 7 Rings Camper Park Income Statement For the quarter ended March 31, 2020 (in S) 7 Rings Camper Park Laporan Laba Rugi Untuk kuartal yang berakhir 31 Maret 2020 (dalam S) 90.000 Revenues Rental revenue Operating expenses Salaries Advertising Utilities Depreciation Repairs 29.800 5.200 900 800 4.000 Pendapatan: Pendapatan sewa Beban operasi: Gaji Iklan Listrik, air, telepon Depresiasi Perbaikan Total beban operasi Laba sebelum bunga dan pajak Beban pajak penghasilan Laba bersih Total opex Earnings Before Interest and Tax Income tax expense Net income 40.700 49.300 (3.000) 46,300 Ariana thought that something was wrong with the statement because net income had never exceeded $25,000 in any one quarter. She asks you to review the income statement and other data. You first look at the trial balance. In addition to the account balances reported above in the income statement, the ledger contains the following additional selected balances at March 31, 2020. Supplies Prepaid Insurance Bank Payable Ariana meragukan kebenaran angka laba bersih di atas karena selama ini laba per kuartal belum pernah melebihi $25,000 Dia minta bantuanmu untuk mengecek ulang laporan laba rugi tersebut dan data- data keuangan lainnya. Berikut ini data tambahan dan Trial Balance 31 Maret 2020 7.200 21.600 30.000 Perlengkapan Asuransi dibayar di muka Utang bank