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(b) Prepare an income statehigh and owner's equity statement for June assuming the fol- lowing data are not include above: (1) $800 of revenue was earned and billed but not collected at June 30, and (/ $100 of gasoline expense was incurred but not paid. P1-4C Bruce Jenner started his own consulting firm, Jenner Consulting, on May 1, 2017. The following transactions occurred during the month of May. May 1 Jenner invested $8,000 cash in the business. Paid $800 for office rent for the month. Purchased $500 of supplies on account. 5 Paid $50 to advertise in the County News. 9 Received $3,000 cash for services provided. 12 Withdrew $700 cash for personal use. 15 Performed $4,300 of services on account. 17 Paid $3,000 for employee salaries. 20 Paid for the supplies purchased on account on May 3. 23 Received a cash payment of $3,000 for services provided on account on May 15. 26 Borrowed $5,000 from the bank on a note payable. 29 Purchased office equipment for $2,800 on account. 30 Paid $150 for utilities. Instructions (a) Show the effects of the previous transactions on the accounting equation using the following format