The adjusted trial balance data given below is from the Kelly Companys worksheet for the year ended December 31, 2018.

ACCT.		ADJUSTED TRIAL BALANCE
NO.	ACCOUNT NAME		DEBIT		CREDIT
399	Income Summary		75,000		65,000
401	Sales				410,000
451	Sales Returns and Allowances		5,500
491	Interest Income				910
501	Purchases		205,000
502	Freight In		4,600
503	Purchases Returns and Allowances				3,200
504	Purchases Discounts				3,500
611	Sales Salaries Expense		70,000
613	Advertising Expense		3,700
615	Travel Expense		13,100
621	Office Salaries Expense		19,900
623	Office Supplies Expense		910
625	Utilities Expense		6,100
627	Payroll Taxes Expense		3,100
629	Uncollectible Accounts Expense		1,510
631	Depreciation Expense - Office Equipment		710
691	Interest Expense		3,200

Prepare a classified income statement for the year ended December 31, 2018. The expense accounts numbered 611-615 represent selling expenses, and those numbered 621-631 represent general and administrative expenses.

Income Statement Year Ended December 31, 2018 Operating revenue Net sales Cost of goods sold Delivered cost of purchases Net delivered cost of purchases Total merchandise available for sale Operating expenses Selling expenses Total selling expenses General and administrative expenses Total general and administrative expenses Total operating expenses Net income from operations Other income Other exnense Prepere a clasafed Income ststement for the yesr ended December 31, 2018. The expense sccounts numbered 611- 615 represemt seling expenses. and thoae numbered 621-631 represent general and sdministratve expenses. KELLY COMPANY income Statement Year Ended December 31, 2018 Operating revenue Net sales Cost of goods sold Delivered cost of purchases Net delivered cost of purchases Total merchandise available for sales Operating expenses Seling expernses Total seling expernses General and administrative expensns Talal general and administrative Cxnensce Tolal operating expenses Net income from operations Other income Other experse Net non-operating expenses