The following account balances were taken from the adjusted trial balance for 3 Rivers Messenger Service, a delivery service firm, for the current fiscal year ended September 30, 2010:
Depreciation Expense $ 8,000 Rent Expense $ 60,500
Fees Earned 425,000 Salaries Expense 213,800
Insurance Expense 1,500 Supplies Expense 2,750
Miscellaneous Expense 3,250 Utilities Expense 23,200
Prepare an income statement.