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	$	108,120				$	108,120
Accounts receivable		10,000					20,000
Office supplies		17,200					6,500
Prepaid insurance		7,540					3,160
Office equipment		90,000					90,000
Accum. DepreciationOffice equip.			$	25,000				$	32,000
Accounts payable				10,100					24,000
Interest payable				0					3,000
Salaries payable				0					5,000
Unearned consulting fees				32,000					15,000
Long-term notes payable				54,000					54,000
J. Logan, Capital				46,000					46,000
J. Logan, Withdrawals		5,500					5,500
Consulting fees earned				167,000					194,000
Depreciation expenseOffice equip.		0					7,000
Salaries expense		67,580					72,580
Interest expense		1,290					4,290
Insurance expense		0					4,380
Rent expense		14,600					14,600
Office supplies expense		0					10,700
Advertising expense		12,270					26,170
Totals	$	334,100	$	334,100		$	373,000	$	373,000

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 $46,000, and the current-year withdrawals were $5,500. 2(b) Prepare JKL Company's the balance sheet as of July 31, 2017.