Prepare an income statement

cash 16050.00
accounts receivable 1500.00
office supplies 1200.00
office equipment 18250.00
accounts payable 2350.00
Stanley Neal, Capital, 12850.00
fees income 36400.00
advertising expense 2750.00
salaries expense 7500.00
telephone expense 350.00
withdrawals 4000.00

It should be set up like this...

revenue
fees income
expenses
salaries expenses
utilities expenses
total expenses
net income