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 ServicesEnd-of-Period SpreadsheetFor the Year Ended June 30, 2019Adjusted Trial BalanceAccount Title ~ Dr. Cr. Cash ~ 28,000 Accounts Receivable ~ 69,600 Supplies ~ 4,600 Prepaid Insurance ~ 2,500 Building ~ 439,500 Accumulated Depreciation-Building ~ 44,200Accounts Payable ~ 11,700Salaries Payable ~ 3,000Unearned Rent ~ 2,000Stacy Tanner, Capital ~ 373,800Stacy Tanner, Drawing ~ 12,000 Service Fees ~ 718,000Rent Revenue ~ 12,000Salaries 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 1,164,700Required: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.