following is a list of accounts and their balances (in dollars) for Speedy Service Inc. as at the end of their fiscal year, July 31, 2018. The accounts are presented in alphabetical order.

Note, the additional information also provided after the balances.

Your instructions are to create and submit in proper format:

a. a Trial Balance (8 marks)

b. an Income Statement (8 marks)

c. a Statement of Changes in Equity (6 marks)

d. a Statement of Financial Position (8 marks)

9,500Accounts Payable

14,000Accounts Receivable

21,400Accumulated Depreciation - Equipment

39,000Bank Loan Payable, due 2022

8,000Cash

38,000Common Shares

9,700Depreciation Expense

800Dividends Declared

99,000Equipment

20,000Investments

3,000Income Tax Expense

1,800Insurance Expense

3,600Interest Expense

200Prepaid Insurance

9,000Rent Expense

10,450Repairs and Maintenance Expense

20,850Retained Earnings

25,000Salaries Expense

800Salaries Payable

75,000Service Revenue

Additional information: All accounts have a normal balance. During the year, the company issued common shares for $11,000.