Problem 2-02A (Part Level Submission) These items are taken from the financial statements of Sunland Company for 2022. Retained earnings (beginning of year) $33,900 Utilities expense 2,130 Equipment 64,300 Accounts payable 19,930 Cash 11,250 Salaries and wages payable 4,260 Common stock 22,700 Dividends 12,000 Supplies 3,200 Debt investment (long-term) 6,200 Trademarks 2,600 Service revenue 71,900 Prepaid insurance 4,760 Maintenance and repairs expense 1,670 Depreciation expense 3,110 Accounts receivable 16,670 Insurance expense 2,690 Salaries and wages expense 40,860 18,750 Accumulated depreciation-equipment (a1) Prepare an income statement for the year ended December 31, 2022. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)