The following account balances were taken from the adjusted trial balance for 3 Rivers Messenger Service, a delivery service firm, for the current fiscal year ended September 30, 2010:

Depreciation Expense           $  8,000           Rent Expense             $  60,500

Fees Earned                            425,000           Salaries Expense         213,800

Insurance Expense                    1,500           Supplies Expense             2,750

Miscellaneous Expense            3,250           Utilities Expense            23,200

Prepare an income statement.