Jason Graphics Company was organized on January 1, 2020, by Jason Allen. At the end of the first 6 months of operations, the trial balance contained the accounts shown below. Debits Credits Cash $ 8,300 Notes Payable $ 19,200 Accounts Receivable 14,200 Accounts Payable 8,600 Equipment 43,000 Owners Capital 21,700 Insurance Expense 2,400 Sales Revenue 50,800 Salaries and Wages Expense 29,800 Service Revenue 6,200 Supplies Expense 3,500 Advertising Expense 2,100 Rent Expense 1,400 Utilities Expense 1,800 $106,500 $106,500 Analysis reveals the following additional data. 1. The $3,500 balance in Supplies Expense represents supplies purchased in January. At June 30, $1,700 of supplies was on hand. 2. The note payable was issued on February 1. It is a 9%, 6-month note. 3. The balance in Insurance Expense is the premium on a one-year policy, dated April 1, 2020. 4. Service revenues are credited to revenue when received. At June 30, services revenue of $1,100 are unearned. 5. Revenue for services performed but unrecorded at June 30 totals $1,700. 6. Depreciation is $2,300 per year.

Prepare an income statement for the 6 months ended June 30. JASON GRAPHICS COMPANY Income Statement Prepare an owner's equity statement for the 6 months ended June 30. JASON GRAPHICS COMPANY Owner's Equity Statement SHOW LIST OF ACCOUNTS Prepare a balance sheet at June 30. (List Assets in order of liquidity.) JASON GRAPHICS COMPANY Balance Sheet Assets $ Liabilities and Owner's Equity