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These financial statement items are for Emjay Company at year-end, July 31, 2014.

Salaries and wages payable		$2,080		Notes payable (long-term)		$1,800
Salaries and wages expense		50,700		Cash		14,200
Utilities expense		22,600		Accounts receivable		9,180
Equipment		30,000		Accumulated depreciation-equip.		6,000
Accounts payable		4,100		Dividends		3,000
Service revenue		62,000		Depreciation expense		2,500
Rent revenue		8,500		Retained earnings (beginning of the year)		22,700
Common stock		25,000

Prepare an income statement for the year. (If the amount for net income is negative, enter amount with either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).)

EMJAY COMPANY Income Statement For the Year Ended July 31, 2014
		$
				$			$:
	$				$
					$
:					$
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										$[removed]