These partially completed Income Statement columns from a 10-column work sheet are for the Winston Sail'em Boat Rental Company for the year ended December 31, 2020. The owner's name is Carl Winston. Required: 1. Use the information to determine the amount that should be entered on the profit line of the work sheet. WINSTON SAIL'EM BOAT RENTAL COMPANY Income Statement (partial) For The Year Ended December 31, 2020 Debit Credit Rent revenue $ 97,000 Salaries expense $ 35,000 Insurance expense 4,100 Dock rental expense 11,700 Boat supplies expense 5,920 Depreciation expense, boats 21,200 Totals Profit Totals