A six-column table for JKL Company follows. The first two columns contain the unadjusted trial balance for the company as of July 31, 2013. The last two columns contain the adjusted trial balance as of the same date.

Required information
1. Prepare JKL Company's income statement for the year ended July 31, 2013.
2. a. Prepare JKL Company's statement of retained earnings for the year ended July 31, 2013. Retained earnings at July 31, 2012, was $28,500, and the current-year dividends were $5,700.
b. Prepare JKL Company's the balance sheet as of July 31, 2013.

Unadjusted Trial Balance Adjusted Trial Balance S 41,000 Cash Accounts receivable Office supplies Prepaid insurance Office equipment Accum. Depreciation-Office 41,000 23,400 2,700 3,310 91,000 14,700 19,500 9,590 91,000 S 15,400 9,450 0 0 19,400 59,000 15,000 si 22,100 equip. Accounts payable Interest payable Salaries payable Unearned consulting fees Long-term notes payable Common stock 10,700 1,000 8,400 15,700 59,000 15,000 Retained earnings Dividends Consulting fees earned Depreciation expense-Office 28,500 28,500 5,700 5,700 141,090 153,490 6,700 85,200 2,900 6,280 15,200 16,800 13,700 0 equip. 76,800 1,900 0 15,200 0 12,450 Salaries expense Interest expense Insurance expense Rent expense Office supplies expense Advertising expense Totals S 287,840 S 287,840S 313,890 S 313,890