On Etacember $31,2022$ Pack$-$and$-$Deliver Company completed its first year of operations. The following information has been provided for the year:

a$.$ Sold packing supplies for $$33,200$ and provided $$288,000$ of delivery services.

b$.$ All packing supplies sales were for cash.

c$.$ Collected $$215,200$ of delivery service revenue.

d$.$ Paid $$18,200$ cash to rent packing equipment, with $$13,200$ for rental in $2022$ and the remaining amount for rental in $2023.$

e$.$ Spent $$7,200$ cash to repair delivery equipment during the year

f$.$ Bought packing supplies at a total cost of $$49,200$ and paid for $$28,200$ of these supplies. There were $$23,200$ of these supplies that have not yet been sold or used.

g$.$ Paid employees $$83,200$ during the year

h$.$ Paid $$19,200$ for advertising for the year.

i$.$ Used $$17,200$ in fuel for the delivery equipment.

j$.$ Sold investments for $$11,200$ that had been purchased earlier in the year for $$10,200.$

k$.$ Ordered $$500$ in spare parts and supplies.

Income tax expense for the year is $$21,200.$

Required:

Prepare an income statement for Pack$-$and$-$Delliver Company for the year ended December $31,2022.$

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