Following is financial data for JKL Company capturing the results for the year ending December 31, 2019.
	Unadjusted Trial Balance		Adjusted Trial Balance
Cash	34,000		34,000
Accounts receivable	14,000		22,000
Office supplies	16,000		2,000
Prepaid insurance	8,540		2,960
Office equipment	84,000		84,000
Accum. DepreciationOffice equip.		14,000		20,000
Accounts payable		9,100		10,000
Interest payable		0		1,000
Salaries payable		0		7,000
Unearned consulting fees		18,000		15,000
Long-term notes payable		52,000		52,000
Common stock		15,000		15,000
Retained earnings		25,000		25,000
Dividends	5,000		5,000
Consulting fees earned		123,240		134,240
Depreciation expenseOffice equip.	-		6,000
Salaries expense	67,000		74,000
Interest expense	1,200		2,200
Insurance expense	-		5,580
Rent expense	14,500		14,500
Office supplies expense	-		14,000
Advertising expense	12,100		13,000
Totals:	256,340	256,340	279,240	279,240
Instructions:
Use the appropriate data to prepare the following three financial statements for JKL for the year ending on 12/31/2019:
Income Statement
Statement of Retained Earnings
Classified Balance Sheet