Below is an unadjusted Trial Balance prepared by Wendy Donald for her business. Wendy is a Financial Consultant. Trial Balance of Wendy Donald for the year ended 30 June, 2019 Account A/c No Debit Credit Cash at Bank 5 200 Accounts Receivable 9 260 Office Supplies 1 140 Land 60 000 Building 152 000 Accumulated Depreciation - Building 64 000 Office Equipment 23 400 Accumulated Depreciation - Office Equipment 6420 Accounts Payable 7960 Uneamed Consulting Fees 1 560 GST Collected 2 000 GST Paid 920 Mortgage Payable 88 600 W Donald, Capital 71 490 W Donald, Drawings 52 780 Consulting Fees Revenue 156 860 Salaries and Wages Expense 87 940 Telecommunications Expense 1 740 Electricity Expense 760 Insurance Expense 1 660 Interest Expense 2 090 $398 890 $398 890 Catherine's Chart of Accounts also includes the following additional account titles: Prepaid Insurance Accrued Expense Payable Office Supplies Expense Depreciation Expense - Buildings Depreciation Expense - Office Equipment . The following information is also available: 1. A physical count of office supplies reveals that supplies totalling $420 are on hand at 30 June. 2. The balance in the Uneamed Consulting Fees account includes $1200 earned for services rendered in the last week of June. 3. Estimated depreciation on the office equipment is $2140 Depreciation on the building is $8760. 4. A 12-month insurance policy was purchased on 1 April for $780. 5. The June monthly mortgage payment of $900 has not been paid or recorded. In each payment, $220 is attributable to interest. 6. The June telecommunications costs for $320 are unrecorded. No tax invoice has been received. 7. Salaries of $980 were owing to employees at 30 June 2020. Required A. Prepare necessary adjusting entries and adjusted trial balance at the end of 30 June 2019 . Prepare the Statement of Profit or Los for the period ending 30 June 2019. C. Prepare the Balance Sheet as of 30 June 2019