following accounts: [10 marks] Account Code Account Title 1-100 Cash at bank 1-200 Debtors 1-300 Inventory 1-400 Prepayments 1-500 Motor Vehicles 1-600 Acc. Dept- equipment 2-100 Creditors 2- 200 Accruals 2-300 Unearned revenue 2-400 Provision for dividend 2-600 Provision for tax payable 2-700 Loan 3-100 Paid up capital 3-200 General reserve 3-300 Retained profit Balance 26,750 29,980 65,000 3,500 12,000 (2,500) 22,000 530 1,900 8,500 8,000 25,000 40,000 28,800 c. Prepare trial balance at 30 June 2017. d. Prepare an income statement and, balance sheet at 30 June 2017