The following items and amounts are taken from the 2013 financial records of Cynatech. Prepare an income statement for the year ending December 31, 2013:

Prepaid rentAc€¦Ac€¦Ac€¦Ac€¦……………….

$ 3,200

Salaries payableAc€¦Ac€¦……………………

$ 6,000

EquipmentAc€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦……….Ac€¦.

29,000

Common stockAc€¦Ac€¦…………………..Ac€¦

10,500

Salaries expenseAc€¦Ac€¦Ac€¦…….Ac€¦Ac€¦

42,000

Supplies expense………………………..

4,700

Utilities expenseAc€¦Ac€¦………Ac€¦Ac€¦Ac€¦

1,100

Retained earnings, Jan. 1, 2013………

12,000

Dividends……………………………….

7,600

Insurance expenseAc€¦Ac€¦Ac€¦………………

8,200

Accounts payableAc€¦Ac€¦Ac€¦Ac€¦…….Ac€¦

10,200

Service revenueAc€¦Ac€¦Ac€¦…………………

95,000

CashAc€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦………

9,900

Repair expenseAc€¦Ac€¦Ac€¦………………….

4,500

Accounts receivableAc€¦Ac€¦Ac€¦……….

9,500