EX 4-5 Income statement

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:

Depreciation Expense

$6,400

Rent Expense

$48,400

Fees Earned

340,000

Salaries Expense

171,040

Insurance Expense

1,200

Supplies Expense

2,200

Miscellaneous Expense

2,600

Utilities Expense

18,560

Prepare an income statement.