A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2017. The last two columns contain the adjusted trial balance as of the same date.

	Unadjusted Trial Balance					Adjusted Trial Balance
Cash	$	99,070				$	99,070
Accounts receivable		10,000					20,000
Office supplies		16,600					9,000
Prepaid insurance		6,340					2,960
Office equipment		87,000					87,000
Accum. DepreciationOffice equip.			$	24,000				$	34,000
Accounts payable				8,100					22,000
Interest payable				0					2,500
Salaries payable				0					11,000
Unearned consulting fees				26,000					15,000
Long-term notes payable				56,000					56,000
J. Logan, Capital				48,000					48,000
J. Logan, Withdrawals		9,500					9,500
Consulting fees earned				162,000					183,000
Depreciation expenseOffice equip.		0					10,000
Salaries expense		67,170					78,170
Interest expense		1,230					3,730
Insurance expense		0					3,380
Rent expense		14,740					14,740
Office supplies expense		0					7,600
Advertising expense		12,450					26,350
Totals	$	324,100	$	324,100		$	371,500	$	371,500

2(a-1) Prepare JKL Company's income statement for the year ended July 31, 2017. 2(a-2) Prepare JKL Company's statement of owners equity for the year ended July 31, 2017. Note: J. Logan, Capital at July 31, 2016, was $48,000, and the current-year withdrawals were $9,500. 2(b) Prepare JKL Company's the balance sheet as of July 31, 2017.