make a journal entry and income statement for the following information

Cash

	$	31,100					As reported on December 31 bank statement.
Supplies		440					Based on count, only $120 of supplies still exist.
Unearned Revenue				$	2,620		Of this amount, $2,200 was received for December lessons and $420 for January lessons.
Salaries and Wages payable					0		Employees were paid $2,800 for 10 days of work through December 28. They have not yet been paid for work on December 29 and 30.
Income Tax Payable					0		The company has paid last years income tax but not this years tax.
Interest Payable					0		The company has not paid the $100 of interest owed on its note payable for the current period.
Note Payable (long-term)					12,000		This one-year note was taken out this year on December 1.
Common Stock					1,000		This amount was contributed for common stock in prior years.
Retained Earnings					2,200		This is the balance reported at the end of last year.
Service Revenue					50,620		Most customers pay cash for lessons each time they are provided, but some customers pay in advance.
Salaries and Wages Expense		35,300					Employees worked through December 30, but did not work on December 31.
Supplies Expense		1,600					This is the cost of supplies used through November 30.
Interest Expense		0					The company has not paid the $100 of interest owed on its note payable for the current period.
Income Tax Expense		0					The company has an average tax rate of 30%.
Totals	$	68,440		$	68,440