Below are the account balances for Cowboy Law Firm at the end of December.
Accounts Balances
Cash ............ $ 5,600
Salaries expense ........ 2,500
Accounts payable ...... 2,800
Retained earnings ...... 4,200
Utilities expense ....... 1,600
Supplies ........... 13,600
Service revenue ........ 12,700
Common stock ....... 3,600

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