The following account balances were taken from the adjusted trial balance for On-Time Messenger Service, a delivery service firm, for the current fiscal year ended April 30, 2012:

Prepare an incomestatement.

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6,400 Rent Expense Depreciation Expense Fees Earned Insurance Expense Miscellaneous Expense 48,400 171,040 2,200 18,560 340,000 Salaries Expense 1,200 Supplies Expense 2,600 Utilities Expense