Ben’s Patisserie had the following balances in its ledger at 30 June 2019.

Ben’s Patisserie’s financial year ends on 30 June. During the year the accountant prepared monthly statements using worksheets, but no adjusting entries were made in the journals and ledgers. Data for the year‐end adjustments are as follows.
1. Prepaid insurance, 30 June 2019, $1312.
2. Office supplies on hand, 30 June 2019, $2324.
3. Depreciation expense for year, furniture and fixtures, $4820.
4. Depreciation expense for year, delivery equipment, $13 230.
5. Sales salaries payable but unrecorded, $3200.
6. Office salaries payable but unrecorded, $880.

Required

(a) Prepare a worksheet for the year ended 30 June 2019.

(b) Prepare an income statement for the year ended 30 June 2019.

(c) Prepare a balance sheet as at 30 June 2019.

(d) Make the necessary adjusting entries.

(e) Make the closing entries.

(f) Make any necessary reversing entries.

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Cash at bank Accounts receivable Inventory Prepaid insurance Office supplies on hand Furniture and fixtures Accumulated depreciation furniture and fixtures Delivery equipment Accumulated depreciation delivery equipment Accounts payable Loan payable (long-term) Ben Jamin, Capital Ben Jamin, Drawings $24362 102 528 145 600 7 872 4368 53 040 14560 62 400 24 960 36 036 156 000 66142 37 620 Sales revenue Sales returns and allowances Cost of sales Discount received Freight inwards Sales salaries expense Delivery expense Advertising expense Rent expense Office salaries expense Electricity expense Discount allowed $961 400 13 332 549 744 11 232 12 480 91 104 24 400 35 880 38 200 45 000 13 400 100 9