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 $ 100,900 $ 100,900 Accounts receivable 10,000 23,500 Office supplies 17,800 7,500 Prepaid insurance 9,340 2,760 Office equipment 91,000 91,000 Accum. DepreciationOffice equip. $ 24,000 $ 32,000 Accounts payable 11,100 16,000 Interest payable 0 2,500 Salaries payable 0 13,000 Unearned consulting fees 24,000 13,000 Long-term notes payable 58,000 58,000 Common stock 26,400 26,400 Retained earnings 17,600 17,600 Dividends 5,500 5,500 Consulting fees earned 169,000 193,500 Depreciation expenseOffice equip. 0 8,000 Salaries expense 67,320 80,320 Interest expense 1,280 3,780 Insurance expense 0 6,580 Rent expense 14,560 14,560 Office supplies expense 0 10,300 Advertising expense 12,400 17,300 Totals $ 330,100 $ 330,100 $ 372,000 $ 372,000 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 $5,500. 2(b) Prepare JKL Company's balance sheet as of July 31, 2018..