Finders Investigative Services is an investigative services firm that is owned and operated by Stacy Tanner. On June 30, 2019, the end of the fiscal year, the accountant for Finders Investigative Services prepared an end-of-period spreadsheet, a part of which follows:

Finders Investigative Services
End-of-Period Spreadsheet
For the Year Ended June 30, 2019
~ Adjusted Trial Balance
Account Title ~ Dr. Cr.
~
Cash ~ 28,000
Accounts Receivable ~ 69,600
Supplies ~ 4,600
Prepaid Insurance ~ 2,500
Building ~ 439,500
Accumulated Depreciation-Building ~ 44,200
Accounts Payable ~ 11,700
Salaries Payable ~ 3,000
Unearned Rent ~ 2,000
Stacy Tanner, Capital ~ 373,800
Stacy Tanner, Drawing ~ 12,000
Service Fees ~ 718,000
Rent Revenue ~ 12,000
Salaries Expense ~ 522,100
Rent Expense ~ 48,000
Supplies Expense ~ 10,800
Depreciation Expense-Building ~ 8,750
Utilities Expense ~ 7,150
Repairs Expense ~ 3,000
Insurance Expense ~ 2,500
Miscellaneous Expense ~ 6,200
~ 1,164,700 1,164,700
Required:
(1) Prepare an income statement, a statement of owner’s equity (no additional investments were made during the year), and a balance sheet. *
(2) Journalize the entries that were required to close the accounts at June 30.