172 50 90 230 Adjusted trial balance as at 30 June 20XX Account no. Account Debit Credit 100 Cash at bank 10,965 110 Accounts receivable 12,740 120 Inventory 40,470 130 Prepaid insurance 3,245 171 Shop equipment (cost) 32,600 Accumulated depreciation - shop equipment 408 200 Accounts payable 30,480 210 PAYG withholding payable 220 Superannuation payable Bank loan 29,221 300 Capital 30,900 400 Sales revenue 23,900 410 Sales returns and allowances 560 420 Discount received 2,010 500 Cost of sales 12,410 Advertising expense 1,550 610 Depreciation expense 408 620 Discount allowed 205 640 Insurance expense 295 650 Interest expense 121 660 Postage and stationery expense 330 670 Superannuation expense 90 680 Telephone expense 170 690 Wages expense 900 $117,059 $117,059 000 Statement of profit or loss for the period 1 June to 30 June 20xx Revenue Sales revenue Sales revenue 23,900 Sales returns and allowanc 560 Net sales revenue 23,340 Less: Cost of sales 12,410 Gross profit 10,930 Other revenue: Discount received 2,010 12,940 Expenses Advertising expense 1,550 Depreciation expense 408 Discount allowed VVVVT 205 Insurance expense 295 T Interest expense 121 Expenses T Advertising expense 1,550 T Depreciation expense 408 Discount allowed 205 T Insurance expense 295 T Interest expense 121 T Postage and stationery 330 T Superannuation expens 90 Telephone expense 170 T Wages expense 900 Total expenses 4,069 Net profit / (loss) 8,871 Prepare the statement of financial position (balance sheet) as at 30 June. Show all accounts with b ce sheet) as at 30 June. Show all accounts with balances as there are no notes to the financial statements. (Enter accounts, based on their respective classification, in ascending order.) Skate 'n' Surf Statement of financial position as at 30 June 20XX Assets Current assets Total current assets Non-current assets Less: Total non-current assets Total assets Liabilities Current liabilities Liabilities Current liabilities Total current liabilities Non-current liabilities Total non-current liabilities Total liabilities Net assets Equity Add: Total equity SHOW LIST OF ACCOUNTS