Below is the list of accounts for Harbour Air Services Ltd.

Accounts	Amount
Accounts payable	2,000
Accounts receivable	2,400
Accumulated depreciation	12,000
Building	24,000
Cash	1,600
Common Shares Capital	5,000
Cost of Goods Sold	114,000
Deferred revenue	800
Depreciation expense	7,000
Dividends	3,000
Interest Expense	1,500
Long-term bonds payable	2,200
Prepaid rent	800
Rent expense	14,000
Retained Earnings	3,000
Salary expense	5,000
Salary payable	1,000
Sales Revenue	150,000
Selling expenses	1,700
Supplies	200
Supplies expense	800

Part A - Prepare the trial balance for December 31, 2020 for Harbour Air Services Ltd.

Part B - Prepare the classified statement of financial position for December 31, 2020 for Harbour Air Services Ltd.