Three Winds Consulting is a consulting firm owned and operated by Gabriel Brull. The following end-of-period spreadsheet was prepared for the year ended June 30, 2012.

Based on the preceding spreadsheet, prepare an income statement, statement of owner€™s equity, and balance sheet for Three WindsConsulting.

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Three Winds Consulting End-of-Period Spreadsheet For the Year Ended June 30, 2012 Unadjusted Trial Balance Cr Adjusted Trial Balance Adjustments 6 Account Title Dr. 7,500 23,500 (a) 2400 600 9 Accounts Receivable 11 Office Equipment 12 Accumulated Depreciation 13 Accounts Payable 14 Salaries Payable 15 Gabriel Brul, Capital 6 Gabriel Brul, Drawing 17 Fees Earned 18 Salary Expense 19 Supplies Expense 20 Depreciation Expense 21 Miscellaneous Expense 30,500 5,300 3,300 500 32,200 4,500 3,300 (b) 800 500 2,000 2,000 60,000 60,000 (c) 500 (a) 2,400 32,000 32,500 2,400 800 100,000 100,000 3,700101,300 101.300