Below are the account balances for Cowboy Law Firm at the end of December.
Accounts Balances
Cash ............ $ 5,400
Salaries expense ........ 2,200
Accounts payable ...... 3,400
Retained earnings ...... 3,900
Utilities expense ........ 1,200
Supplies ............ 13,800
Service revenue ....... 9,300
Common stock ........ 6,000

Required:
Use only the appropriate accounts to prepare an income statement.