Question 1 The trial balance for Pro Diver is shown below Pro Diver Trial Balance as at 30 June 20xX Account Number Debit Account Credit 100 105 110 120 130 140 160 161 Bank Account Petty Cash Accounts Receivable Prepaid Insurance Prepaid Rates and Taxes GST Paid (Outlays) Buildings and Improvements (Cost) Accumulated Depreciation Bldgs and Improvements 7,270.02 200.00 7,474.00 381.25 164.75 2,497.78 350,000.00 43,750.00 170 Hire Equipment (Cost) 171 Accumulated Depreciation - Hire Equipment 180 Motor Vehicles (Cost) 181 Accumulated Depreciation Motor Vehicles 190 Store Equipment (Cost) 191 Accumulated Depreciation Store Equipment 200 Accounts Payable 210 GST Collected 110,941.09 67,004.00 29,900.00 8,970.00 14,700.00 6,615.00 5,358.00 6,730.79 Printing and Postage Rates and Taxes Repairs and Maintenance Diving Instruction Charges Staff Amenities Superannuation Telephone Wages and Salaries 655 660 665 670 675 680 685 690 164.55 1,812.25 995.00 14,940.91 260.83 1,404.00 1,479.60 20,200.00 668,092.84 668,092.84 INSTRUCTIONS: . In all parts of this question, enter amounts with a comma for thousands and to two decimal places. For example, enter two thousand as 2,000.00. .Enter negative amounts using a hyphen. For example, -2,000.00 If the balance or total returns to zero, enter 0.00 in the required field. . If an entry field does not require an answer, leave the field blank. TIPS: To avoid having to scroll up and down the question - if printing is enabled, print out the parts (as required) - if printing is not enabled, copy and paste the required parts into a Word document and divide your screen between the question and the copied content. . Save regularly using the 'Save for later button at the end of each part. For assistance regarding account names, click the Show list of accounts' button to view all of the accounts used in this question . Predictive text can be used to assist entering the account titles when recording and posting information in the journals and ledger accounts, simply type in the first few letters to use the predictive text option .Excel templates/working documents have been designed to provide assistance if there is a preference to work offline and later enter the completed information online to submit for assessment Question 1 The trial balance for Pro Diver is shown below Pro Diver Trial Balance as at 30 June 20xX Account Number Debit Account Credit 100 105 110 120 130 140 160 161 Bank Account Petty Cash Accounts Receivable Prepaid Insurance Prepaid Rates and Taxes GST Paid (Outlays) Buildings and Improvements (Cost) Accumulated Depreciation Bldgs and Improvements 7,270.02 200.00 7,474.00 381.25 164.75 2,497.78 350,000.00 43,750.00 170 Hire Equipment (Cost) 171 Accumulated Depreciation - Hire Equipment 180 Motor Vehicles (Cost) 181 Accumulated Depreciation Motor Vehicles 190 Store Equipment (Cost) 191 Accumulated Depreciation Store Equipment 200 Accounts Payable 210 GST Collected 110,941.09 67,004.00 29,900.00 8,970.00 14,700.00 6,615.00 5,358.00 6,730.79 Printing and Postage Rates and Taxes Repairs and Maintenance Diving Instruction Charges Staff Amenities Superannuation Telephone Wages and Salaries 655 660 665 670 675 680 685 690 164.55 1,812.25 995.00 14,940.91 260.83 1,404.00 1,479.60 20,200.00 668,092.84 668,092.84 INSTRUCTIONS: . In all parts of this question, enter amounts with a comma for thousands and to two decimal places. For example, enter two thousand as 2,000.00. .Enter negative amounts using a hyphen. For example, -2,000.00 If the balance or total returns to zero, enter 0.00 in the required field. . If an entry field does not require an answer, leave the field blank. TIPS: To avoid having to scroll up and down the question - if printing is enabled, print out the parts (as required) - if printing is not enabled, copy and paste the required parts into a Word document and divide your screen between the question and the copied content. . Save regularly using the 'Save for later button at the end of each part. For assistance regarding account names, click the Show list of accounts' button to view all of the accounts used in this question . Predictive text can be used to assist entering the account titles when recording and posting information in the journals and ledger accounts, simply type in the first few letters to use the predictive text option .Excel templates/working documents have been designed to provide assistance if there is a preference to work offline and later enter the completed information online to submit for assessment
