Opening stock at 1/7/2008
13500
Accounts receivable
17500
Gst input control
18540
Bank
12000
Accounts payable
9450
Gst payable
25460
Loan from bank-payable 30 sept 2009
32000
Land & building
220000
Accumulated depreciation
2640
Shop plant
90000
Accumulated depreciation-shop plant
9000
Delivery truck
44000
Accumulated depreciation-delivery truck
13200
Cash register
38000
Mortgage on land & building due 30 June 2011
68000
Sales
312820
Rent income
9600
Bad debts recovered
2300
Purchases
155600
Customs duty
15400
Freight inwards
4000
Advertising-products
5200
Salaries-sales staff
18000
Donations to red cross
500
Salaries-officestaff
18000
Insurance
1320
Rates
1800
Legal fees
2100
Bad debts
2600
Interst expenses
3700
Drawings
18000
Capital
________
ADDITIONAL INFORMATION:
STOCK ON HAND 30.06.2009 16100
WAGES DUE NOT PAID:
SALES STAFF 300
OFFICE STAFF 220
PREPAID EXPENSES:
RATES 600
INSURANCE 440
RENT INCOME DUE NOT RECEIVED 600
DEPRECIATION ON:
DELIVERY TRUCK AT 15% PER ANNUM
BUILDING AT 2% PER ANNUM ON COST OF $74000
SHOP PLANT AT 5% PER ANNUM
REQUIRED:PREPARE
a. Trial balance
b. Classified Statement of Financial Performance
c. Classified Statement of Financial Position