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 $ 91,250 $ 91,250 Accounts receivable 15,000 21,000 Office supplies 17,200 6,500 Prepaid insurance 6,640 3,360 Office equipment 91,000 91,000 Accum. DepreciationOffice equip. $ 23,000 $ 36,000 Accounts payable 11,100 20,000 Interest payable 0 2,500 Salaries payable 0 9,000 Unearned consulting fees 24,000 15,000 Long-term notes payable 54,000 54,000 Common stock 28,800 28,800 Retained earnings 19,200 19,200 Dividends 9,500 9,500 Consulting fees earned 166,000 181,000 Depreciation expenseOffice equip. 0 13,000 Salaries expense 67,390 76,390 Interest expense 1,230 3,730 Insurance expense 0 3,280 Rent expense 14,600 14,600 Office supplies expense 0 10,700 Advertising expense 12,290 21,190 Totals $ 326,100 $ 326,100 $ 365,500 $ 365,500 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 $19,200, and the current-year dividends were $9,500. 2(b) Prepare JKL Company's balance sheet as of July 31, 2018..