Helo. Please help me answer question e), statement of financial position as at 30 June 2020.

ASSIGNMENT 3 Haura Design Company (HDC), own by Madam Haura located in Arau, involves in selling muslimah attires. HDC started operations in July, 2018. The Unadjusted Trial Balance at June 30, 2020 is as follows: Credit (RM) Haura Design Company Unadjusted Trial Balance as at June 30, 2020 Debit (RM) Cash 21,200 Accounts Receivable 6,500 Inventory as at July 1, 2019 5,000 Accounts Payable Vehicles 80,000 Accumulated Depreciation-Vehicles Capital, Haura Drawings, Haura 1,000 Freight-in 800 Freight-out 1,600 Purchase Insurance 500 18,000 16,000 51,800 Sales Returns and Allowances 2,100 2,200 Purchase Returns and Allowances Sales Discounts 500 1,200 Purchase Discounts Sales 70,000 35,000 1,800 Purchases Insurance Expense Interest Revenue Salaries Expense 1,100 5,500 Rental Revenue 1,200 Total 161,500 161,500 Additional Informations: 1. Inventory as at June 30, 2020 is RM6,300. 2. Annual salaries expense is RM6,000. Salaries for the month of June 2020, is unpaid and unrecorded. 3. The insurance policy RM1,800 paid to Syarikat Takaful Malaysia Bhd. is for 6 months beginning May 1, 2020. 4. Company received RM1,200 on March 1, 2020 for sixth-month rental. 5. On June 30, 2020, RM200 merchandises have been delivered to customer but not yet recorded. 6. One of the Accounts Receivable, Puan Shamsiah has been declared bankrupt and RM400 should be considered as a bad debt. 7. Purchase discounts of RM200 has been recorded as Purchase Returns and Allowances. 8. Vehicles depreciation rate is 20% per annum on cost. 9. Madam Haura used RM150 cash to buy her children's stationery and the transaction is not yet recorded. Required: a. Prepare (CLO3, C4) the adjusting journal entries on June 30, 2020. b. Prepare (CLO3, C3) an Adjusted Trial Balance as at June 30, 2020. c. Prepare (CLO3, C3) a Statement of Comprehensive Income for the year ended June 30, 2020. d. Prepare (CLO3, C3) a Statement of Owner's Equity for the year ended June 30, 2020. e. Prepare (CLO3, C3) a Statement of Financial Position as at June 30, 2020. * Notes: All the calculations should be clearly shown. a c Journal Entry Date Account title & explanation 1 2020 Inventories 30-Jun Cost of goods sold (to record closing inventories) b Debit Credit 6300 6300 Cash 2 500 30-Jun salaries Expenses Salary payable i to record acccrued Salary) 500 3 1200 30-Jun Prepaid insurance Insurance expenses (to record prepaid Insurance) 1200 4001 -Jun Rental Revenue Unearned rental revenue ( to record unearned rental revenue 400 Adjusted Trial Balance Debit Credit 21200 Account Receivable 6300 Inventory July 1, 2019 5000 Inventory June 30, 2020 6300 Prepaid Insurance 1200 Account Payable 18000 Salary payable 500 Unearned rental Revenue 400 vehicle 80000 Accumulated depreciation - Vehicle 32000 Capital - haura 51800 Drawing - Haura 1000 Freight in 800 Freight Out 1600 Purchase Insurance 500 Sale return & Allowance 2100 Purchase return & Allowance 2000 Sale Discount Purchase discount 1400 Sale 70200 Purchase 35000 Insurance expenses 600 Interest Revenue 1100 Salaries Expenses 6000 Rental revenue 800 Cost of goods sold 6300 bad debt expenses 400 Depreciation Expenses 6000 Total 184500 184500 5 2001 30-Jun Account receivable Sale revenue (Torecord sale) 200 500 6 4001 30-Jun Bad debt expenses Account Receivable (to record written off balance) 400 7 200 30-Jun Purchase discount Purchase return & Allowance (to record correction of entry) 200 00 16000 30-Jun Depreciation Expenses Accumulated depreciation (To record depreciation on Vehicle) 16000 9 30-Jun No Entry d 70200 2100 68100 Statement of owner equity beginning Capital Add: net profit Less : drawing Closing capital 51800 13300 1000 64100 le 32500 35600 Tololo Tolo TTTT Tel Telp Save Statement of comprehensive Income Sale Sale return & Allowance Net sale Less: Cost of goods sold Opening Stock 5000 Add: purchase 35000 Less: purchase return & Allowance 20001 Add: freight in 800 Less: closing Stock 6300 Gross profit Less: expesnes insurance expesnes 600 Salaries expesnes 6000 bad debt expesnes 400 Depreciation Expenses 16000 Sale Discount 500 Freight out 1600 Purchase insurance 500 Operating profit Other income & Expenses Rental revenue Interest Revenue Discount Received Net profit statement of Financial position Assets Current Asset Cash 21200 Account Receivable 6300 Inventory June 30, 2020 6300 Prepaid Insurance 1200 Total current Asset property plant & Equipment vehicle 80000 Accumulated depreciation - Vehicle 32000 35000 48000 25600 10000 83000 800 1100 1400 13300 Total Assets Current Liability Account Payable Salary payable Unearned rental Revenue Total current Liability Equity Capital 18000 500 400 18900 64100 Tol Tolali Tol Total liability & equity 83000