Water Sports Hire runs a business on the Murray River hiring out water sports equipment to holiday makers, tour operators and for corporate training sessions. The unadjusted trial balance of Water Sports Hire is shown below (ignore GST).

The following additional information is available at the end of June.
1. Repairs on a paddle board done in June for $1870 have not yet been paid for or recorded. An invoice has been issued by the repairer.
2. Expired insurance amounted to $11 000.
3. Depreciation on the water sports equipment for 1 year is $28 500. Depreciation on the office equipment is $1320.
4. Salaries earned but not paid amounted to $3780.
5. The balance in the Unearned Rental Revenue account includes $560 received for services rendered on 27 June.
6. The June telephone costs of $600 have not been paid for or recorded at 30 June 2025. A tax invoice has been received.
7. Accrued interest on the loan payable is $7800.
Required

(a) Prepare a 10-column worksheet for the year ended 30 June 2025.

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Account Cash at bank Accounts receivable Prepaid insurance Water sport equipment Accumulated depreciation-water sport equipment Office equipment Accumulated depreciation-office equipment Accounts payable Loan payable Unearned rental revenue B. Water, capital B. Water, drawings Rental revenue Salaries expense Rent expense Repairs and maintenance expense Marine supplies expense Telephone expense WATER SPORTS HIRE Unadjusted trial balance as at 30 June 2025 Debit Credit $ 19690 15200 12500 267 300 $105 600 6930 2940 19 600 82 500 2770 111580 27390 119 690 50160 8680 9770 22 440 4620 $444680 $444 680