are presented below for Commonplace Corporation.

$\backslash$table$[[$COMMONPLACE CORPORATION$],[$For the Years Ended December $31,,,],[,2021,2020,],[$Service Revenue,$$710,000,$$$735,000,],[$Utilities Expense,$25,000,26,500,],[$Salaries and Wages Expense,$410,000,465,000,],[$Rent$,$ Insurance, and Supplies Expense,$168,000,149,500,],[$Depreciation and Amortization Expense,$19,500,6,500,],[$Income before Income Tax Expense,$$87,500,$$$87,500,]]$

The company's manager provides the following additional information:

a$.$ The company received a bill for $$2,900$ of electricity and other utility services used in December $2021,$ but recorded it only when paid in January $2022.$

b$.$ A customer's $$17\mathrm{.}500$ payment was received and included as service revenue on January $2,2021,$ even though it was for services performed in December $2020.$

c$.$ The company ordered $$7,500$ of supplies in December $2021,$ but only recorded them when they were recelved, used, and paid for in January $2022.$

d$.$ The company did not record December $2019$ salarles of $$35,000$ until the employees were paid on January $2,2020.$ Salarles for December $2020$ and December $2021$ were recorded in the proper years.

Required:

Using the above information, revise the comparative income statement to report the proper amounts for each year. $($Assume all other transactions and events, such as income taxes, have been properly recorded but are just not displayed on the partial income