Below is the adjusted trial balance of Homic's Electronic Repairs.

Homic's Electronic Repairs Adjusted Trial Balance

As at 30 June 2008

Debit

Credit

$

$

Cash at bank

2,500

Interest payable

650

Supplies

1,200

Unearned service revenue

2,100

GST collections

1,900

GST outlays

800

Accounts receivable

3,000

Equipment

26,000

Salary expense

3,300

Depreciation expense - equipment

250

Insurance expense

200

Repair service revenue

10,700

Electricity expense

1,000

Prepaid insurance

1,600

Land

35,000

Accounts payable

4,700

Accumulated depr. - equipment

250

Advertising expense

500

Mortgage payable ($5,000 due each year)

45,000

Interest expense

350

Drawings

5,000

Capital (1/7/2007)

16,100

Supplies expense

700

81,400

81,400

Required:

Make fully classified Balance Sheet (in the narrative format) as at 30 June 2008 using this information.