Daryl operates Unity Enterprise which deals in medical supplies. Its unadjusted trial balance as at 30 June 2020 is given as follows: Unadjusted Trial Balance as at 30 June 2020 Accounts Titles Dr ($) Cr ($) Sales 1,800,500 Rent income 18,974 Utilities expense 55,100 Maintenance expense 15,660 Interest expense 3,750 Advertising expense 86,010 Insurance expense 69,400 Salaries and wages expense 325,568 5% Bank Loan, due in 2030 150,000 Office equipment 190,700 Motor vehicles 310,120 Accumulated depreciation as at 1 July 2019 Office equipment 86,650 Motor vehicles 93,446 Capital - Daryl 210,345 Drawings - Daryl 63,518 Inventory, 1 July 2019 74,400 Cash at Bank 210,650 Trade receivables 264,460 Purchases 748,600 Discounts 4,900 1,100 Trade payables 113,885 Returns inwards 29,170 Returns outwards 26,080 Carriage on purchases 18,246 Carriage on sales 30,728 2,500,980 2,500,980The following additional information was extracted from the records towards the end of the nancial period. Credit sales of $6.500 was recorded as cash sales in error. 2. Unity Enterprise owed a credit supplier $40,500 and settled the amount early and was given a 2% cash discount. The accounts clerk recorded the payment. but the discount was not recorded. 3. A cheque of $4.880 paid to a trade creditor. Nellie. was recorded in the accounts as $4.088. 4. Payment of $15,300 for shipping goods to customers in June 2020 was made in July 2020. 5. Commission income received of $12,660 for period from 1 April 2020 to 30 September 2020 had been received but not recorded. 6. Insurance expense shown in the trial balance above was for the period from 1 May 2020 to 30 September 2020. 2. The 5% bank loan was taken on 1 July 2019. The interest expense has been paid to 31 December 2019 for this nancial year ending 30 June 2020. 8. Annual depreciation on fixed assets were as follows: Office equipment $18300 Motor vehicles $26.260 9. Rent income of $2.400 for June 2020 has neither been received nor recorded. 10. A physical count on 30 June 2020 revealed stocks on hand to be $209.432. Required: (a) Prepare the necessary general journal entries to record transactions {1) to (9}. Narrations are not required. (Him: For some transactions. you will need to create new accounts which are not shown on the trial balance.) (40 marks} (b) Prepare the following nancial statements for Unity Enterprise: (i) Statement of Comprehensive Income for the year ended 30 June 2020 (ii) Statement of Financial Position as at 30 June 2020