The following revenue and expense account balances were taken from the ledger of Cupcake Services Co. after the accounts had been adjusted on October 31, 2008, the end of the current fiscal year:

Depreciation Expense

$10,000

Service Revenue

$163,375

Insurance Expense

6,000

Supplies Expense

2,875

Miscellaneous Expense

4,750

Utilities Expense

18,750

Rent Expense

51,500

Wages Expense

92,800

Prepare an income statement.