A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2018. The last two columns contain the adjusted trial balance as of the same date.

	Unadjusted Trial Balance					Adjusted Trial Balance
Cash	$	83,420				$	83,420
Accounts receivable		13,000					22,000
Office supplies		18,400					8,000
Prepaid insurance		9,640					3,960
Office equipment		88,000					88,000
Accum. DepreciationOffice equip.			$	23,000				$	36,000
Accounts payable				10,100					18,000
Interest payable				0					2,500
Salaries payable				0					5,000
Unearned consulting fees				24,000					18,000
Long-term notes payable				54,000					54,000
Common stock				26,400					26,400
Retained earnings				17,600					17,600
Dividends		8,500					8,500
Consulting fees earned				162,000					177,000
Depreciation expenseOffice equip.		0					13,000
Salaries expense		67,680					72,680
Interest expense		1,300					3,800
Insurance expense		0					5,680
Rent expense		14,680					14,680
Office supplies expense		0					10,400
Advertising expense		12,480					20,380
Totals	$	317,100	$	317,100		$	354,500	$	354,500

2(a-1) Prepare JKL Company's income statement for the year ended July 31, 2018. 2(a-2) Prepare JKL Company's statement of retained earnings for the year ended July 31, 2018. Note: Retained earnings at July 31, 2017, was $17,600, and the current-year dividends were $8,500. 2(b) Prepare JKL Company's balance sheet as of July 31, 2018.