The adjusted trial balance of the Lumas Company at December 31, 1996, includes the following accounts: Retained Earnings \(\$ 15,600\); Dividends \(\$ 6,000\); Fees Earned \(\$ 35,400\); Salaries Expense \(\$ 13,000\); Insurance Expense \(\$ 2,000\); Rent Expense \(\$ 4,000\); Supplies Expense \(\$ 1,500\); and Depreciation Expense \(\$ 1,000\). Prepare an income statement for the year.