The Following Accounts Were Taken from the Adjusted Trial Balance

The following accounts were taken from the Adjusted Trial Balance columns of the end-of-period spreadsheet for April 30, for Finnegan Co.: $$\begin{array} { l l } \text { Accumulated Depreciation } & \$ 32,000 \\\text { Fees Earned } & 78,000 \\\text { Depreciation Expense } & 7,250 \\\text { Rent Expense } & 34,000 \\\text { Prepaid Insurance } & 6,000 \\\text { Supplies } & 400 \\\text { Supplies Expense } & 1,800\end{array}$$ Prepare an income statement.