The adjusted trial balance of Wilder Company at December 31, 2017, includes the following accounts: Owner’s Capital $15,600, Owner’s Drawings $7,000, Service Revenue $39,000, Salaries and Wages Expense $16,000, Insurance Expense $2,000, Rent Expense $4,000, Supplies Expense $1,500 and Depreciation Expense $1,300. Prepare an income statement for the year.