The following account balances were taken from the adjusted trial balance for Shanghai Messenger Service, a delivery service firm, for the current fiscal year ended September 30, 2014:

Prepare an incomestatement.

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36,000 265,150 2,200 28,500 $7,250 Rent Expense Depreciation Expense Fees Earned Insurance Expense Miscellaneous Expense 440,000 Salaries Expense 1,200 Supplies Expense 7,100 Utilities Expense