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	$	99,760				$	99,760
Accounts receivable		10,000					18,000
Office supplies		17,800					4,500
Prepaid insurance		9,040					3,760
Office equipment		92,000					92,000
Accum. DepreciationOffice equip.			$	25,000				$	30,000
Accounts payable				10,100					14,000
Interest payable				0					2,500
Salaries payable				0					17,000
Unearned consulting fees				26,000					16,000
Long-term notes payable				52,000					52,000
J. Logan, Capital				52,000					52,000
J. Logan, Withdrawals		9,500					9,500
Consulting fees earned				169,000					187,000
Depreciation expenseOffice equip.		0					5,000
Salaries expense		67,810					84,810
Interest expense		1,250					3,750
Insurance expense		0					5,280
Rent expense		14,720					14,720
Office supplies expense		0					13,300
Advertising expense		12,220					16,120
Totals	$	334,100	$	334,100		$	370,500	$	370,500

= Prepare JKL Company's income statement for the year ended July 31, 2017. = Prepare JKL Company's statement of owners equity for the year ended July 31, 2017. Note: J. Logan, Capital at July 31, 2016, was $52,000, and the current-year withdrawals were $9,500. = Prepare JKL Company's the balance sheet as of July 31, 2017.