The following account balances were taken from the adjusted trial balance for Admiral Messenger Service, a delivery service firm, for the current fiscal year ended April 30, 2008:

Depreciation Expense

$ 5,000

Rent Expense

$ 43,400

Fees Earned

375,500

Salaries Expense

125,600

Insurance Expense

1,500

Supplies Expense

2,750

Miscellaneous Expense

1,250

Utilities Expense

11,500

Prepare an income statement.