[The following information applies to the questions displayed below.] A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2017. The last two columns contain the adjusted trial balance as of the same date.

	Unadjusted Trial Balance					Adjusted Trial Balance
Cash	$	85,610				$	85,610
Accounts receivable		15,000					21,000
Office supplies		16,600					8,000
Prepaid insurance		7,240					3,360
Office equipment		91,000					91,000
Accum. DepreciationOffice equip.			$	25,000				$	36,000
Accounts payable				8,100					18,000
Interest payable				0					2,500
Salaries payable				0					13,000
Unearned consulting fees				20,000					16,000
Long-term notes payable				56,000					56,000
J. Logan, Capital				46,000					46,000
J. Logan, Withdrawals		9,000					9,000
Consulting fees earned				165,000					175,000
Depreciation expenseOffice equip.		0					11,000
Salaries expense		67,320					80,320
Interest expense		1,210					3,710
Insurance expense		0					3,880
Rent expense		14,780					14,780
Office supplies expense		0					8,600
Advertising expense		12,340					22,240
Totals	$	320,100	$	320,100		$	362,500	$	362,500

2(a-1) Prepare JKL Company's income statement for the year ended July 31, 2017. 2(a-2) Prepare JKL Company's statement of owners equity for the year ended July 31, 2017. Note: J. Logan, Capital at July 31, 2016, was $46,000, and the current-year withdrawals were $9,000. 2(b) Prepare JKL Company's the balance sheet as of July 31, 2017.