1) Funds were invested in the ASB Term Deposit on 1 January 2021. Interest accrues on a quarterly basis at 3% per year. Interest for the March quarter is due to be received on 1 April 2021. Taimana Ltd - 31/3/21 Ad DR CA Bank CN Accounts Receivable A Inventory Unadjusted Trial Balance DR CR 39,300 18,000 16,200 60,000 130,000 Land 4 NA NVCA 25000 122,000 NO 10,800 49,000 7,400 Z 38,000 24,000 Buildings - at cost Accumulated Depreciation - Buildings Computer Equipment - at cost Accumulated Depreciation - Computer Equipment Fixtures and Fittings - at cost Accumulated Depreciation - Fixtures and Fittings Company Car - at cost ASB Term Deposit Accounts Payable Loan (Repayable 1/4/2024) 06 Share Capital Retained Earnings Revaluation Susplus Reserve Sales Cost of Sales St Advertising expense FEBank fees Company Car expenses PG General Expenses Insurance Expense FE Interest Expense s Salaries and Wages Dividend Paid 5,900 40,000 80,000 173,000 0 336,400 cos cas 148,000 5,600 600 2,500 13,900 4,800 900 82,700 24,000 Accrued Espense Depreciation - Buidings Depreciation Computer system Depreciation Fixtures and Fittings Depreciation - Company car A Prepaid Expense. Revue On dad suraus reserve 679,500 679500 DBAS01 Introduction to Accounting and Taxation Term Three, 2021 Financial Reporting Page 4 of 4 1) Funds were invested in the ASB Term Deposit on 1 January 2021. Interest accrues on a quarterly basis at 3% per year. Interest for the March quarter is due to be received on 1 April 2021. Taimana Ltd - 31/3/21 Ad DR CA Bank CN Accounts Receivable A Inventory Unadjusted Trial Balance DR CR 39,300 18,000 16,200 60,000 130,000 Land 4 NA NVCA 25000 122,000 NO 10,800 49,000 7,400 Z 38,000 24,000 Buildings - at cost Accumulated Depreciation - Buildings Computer Equipment - at cost Accumulated Depreciation - Computer Equipment Fixtures and Fittings - at cost Accumulated Depreciation - Fixtures and Fittings Company Car - at cost ASB Term Deposit Accounts Payable Loan (Repayable 1/4/2024) 06 Share Capital Retained Earnings Revaluation Susplus Reserve Sales Cost of Sales St Advertising expense FEBank fees Company Car expenses PG General Expenses Insurance Expense FE Interest Expense s Salaries and Wages Dividend Paid 5,900 40,000 80,000 173,000 0 336,400 cos cas 148,000 5,600 600 2,500 13,900 4,800 900 82,700 24,000 Accrued Espense Depreciation - Buidings Depreciation Computer system Depreciation Fixtures and Fittings Depreciation - Company car A Prepaid Expense. Revue On dad suraus reserve 679,500 679500 DBAS01 Introduction to Accounting and Taxation Term Three, 2021 Financial Reporting Page 4 of 4