A The account balances llows:ces of Bryan Company as of June 30, the end of the LO tfiscalyear,area,fol ACCOUNT NAME Accounts Receivable Prepaid Insurance TRIAL BALANCE DEBIT CREDIT 5,491.00 624.00 39700 1,280.00 6,497.00 CLGL HEquprulated Depreciation, Equipment Vanlated Depreciation, Van ACCOunts Payable 10,989.00 2,672.00 4,368.00 1,036.00 18,583.00 B. Bryan, Capital TBBryan, Drawing 1Salaries Expense 18,000.00 Fees Earned Advertising Expense Van Operating Expense Utilities Expense Miscellaneous Expense 38,41700 8,600.00 1,887.00 462.00 685.00 64.00 65.076.00 65,076.00 M. Sheet1 A-Sheet2 Sheet3 e adjustments are as follows: Check Figure Net Income, $13,627 l Evpired or used up insurance, $495 creciation expense on equipment, s670. Depreciation expense on the van, $1,190. d Salary accrued ed (earned) since the last payday, $540 (owed and to be paid on the next payday) Supplies used during the period, s97 e S Your uctor may want you to use a work sheet for these adjustments lournalize the adjusting entries. Prepare an income statement. Prepare a statement of owner's equity. Assume that there was an additional investment of $2,000 on June 10 s Prepare a balance sheet. & lournalize the closing entries using the four steps in the correct sequence