Kang Company was organized on April 1, 2020. The company prepares quarterly financial statements. The adjusted trial balance amounts at June 30 are shown below (amounts in millions).

Debit	Credit
Cash 6,700	Accumulated Depreciation
Accounts Receivable 600	Equipment 850
Prepaid Rent 900	Notes Payable 5,000
Supplies 1,000	Accounts Payable 1,510
Equipment 15,000	Salaries and Wages Payable 400
Dividends 600	Interest Payable 50
Salaries and Wages Expense 9,400	Unearned Rent Revenue 500
Rent Expense 1,500	Share Capital-Ordinary 14,000
Depreciation Expense 850	Service Revenue 14,200
Supplies Expense 200	Rent Revenue 800
Utilities Expense 510
Interest Expense 50
37,310	37,310

1. Prepare Income Statement.
2. Prepare Retained Earnings Statement.
3. Prepare Statement of Financial Position.