The trial balance of Telegraphic Link at November 30, follows:

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E4-13 Preparing a worksheet and using it to calculate net income [20-30 min]
The trial balance of Telegraphic Link at November 30, follows:

TELEGRAPHIC LINK  Trial Balance  November 30, 2012
		Balance
	Account	Debit	Credit
	Cash	$ 4,000
	Accounts receivable	3,200
	Prepaid rent	1,900
	Supplies	3,000
	Equipment	34,800
	Accumulated depreciation		$ 1,600
	Accounts payable		5,400
	Salary payable
	Thomas, capital		35,700
	Thomas, drawing	2,100
	Service revenue		8,600
	Depreciation expense
	Salary expense	1,700
	Rent expense
	Utilities expense	600
	Supplies expense
	Total	$51,300

Additional information at November 30, 2012:
a. Accrued service revenue, $600. d. Prepaid rent expired, $500.
b. Depreciation, $300. e. Supplies used, $100.
c. Accrued salary expense, $800.

Requirements

1. Complete Telegraphic Link’s worksheet for the month ended November 30, 2012.

2. How much was net income for November?