Following is a list of all the income statement accounts that have been used in the questions in this book. Next to each account is the sum of all the debits to that account and the sum of all credits to that account. Note that these totals reflect all the debits and credits to each account in all chapters of the text, not just the previous three chapters.

Use the information to construct an income statement for LCI.

Account

Debits

Credits

SALES REVENUE

$ 0

1,697,125

INTEREST REVENUE

0

131,126

COST OF GOODS SOLD

645,000

0

SALARY EXPENSE

480,000

0

COMMISSION EXPENSE

70,450

0

PAYROLL TAX EXPENSE

120,000

0

RENT EXPENSE

44,000

0

UNCOLLECTIBLE

80,215

0

ACCOUNT EXPENSE

DEPRECIATION

11,250

0

EXPENSE—EQUIPMENT

AMORTIZATION

200,000

0

EXPENSE—PATENTS

PATENT LICENSE EXPENSE

$120,000

0