Descriptions of items that require adjusting entries on June 30, 2019, follow. a) The company has completed, but not yet billed, $7,200 of engineering services for a client. b) Straight-line depreciation on the office equipment, assuming a 5-year life and a $3,600 salvage value, is $70 per month. c) Straight-line depreciation on the drafting equipment, assuming a 5-year life and a $9,800 salvage value, is $1,250 per month d) Straight-line depreciation on the building, assuming a 25-year life and a $8,500 salvage value, is $150 per month e) The balance in prepaid insurance represents a 15-month policy that went into effect on June 1. f) Accrued interest on the long-term note payable is $90. g) The drafting assistant is paid $1,800 for a 5-day work week. 2 days' wages have been incurred but are unpaid as of month-end. Requirement General Journal General Ledger Trial Balance Income Statement St Owners Equity Balance Sheet Impact on Income Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Adjusted CLARK ENGINEERING Income Statement For Month Ended June 30, 2019 Revenues $ 0 0 $ 0 Expenses 0 0 0 0 0 0 0 0 0 0 Not Income 0 $ 0