The adjusted trial balance data given below is from the Morgan Companys worksheet for the year ended December 31, 2019. The expense accounts numbered 611-615 represent selling expenses, and those numbered 621-631 represent general and administrative expenses.

ACCT. ADJUSTED TRIAL BALANCE NO. ACCOUNT NAME DEBIT CREDIT 399 Income Summary 65,000 60,000 401 Sales 310,000 451 Sales Returns and Allowances 4,500 491 Interest Income 810 501 Purchases 155,000 502 Freight In 3,600 503 Purchases Returns and Allowances 2,200 504 Purchases Discounts 2,500 611 Sales Salaries Expense 60,000 613 Advertising Expense 2,700 615 Travel Expense 12,100 621 Office Salaries Expense 18,900 623 Office Supplies Expense 810 625 Utilities Expense 5,100 627 Payroll Taxes Expense 2,100 629 Uncollectible Accounts Expense 1,410 631 Depreciation Expense - Office Equipment 610 691 Interest Expense 2,200

Prepare a classified income statement for the year ended December 31, 2019.