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The Unadjusted Trial Balance For Swan Jet Ski Hire As At 30 June 2019 is below: Debit Credit $8,950 6,915 5,685 1,235 Cash at bank Accounts receivable Prepaid insurance Marine supplies (1/7/2018) Jet Skis Accumulated depreciation - jet skis Office equipment Accumulated depreciation office equipment Accounts payable Bank loan Unearned rental revenue 121,500 $48,000 3,150 1,335 8,895 37,500 1,260 D Swan, capital D Swan, drawings Rental revenue 47,535 12,450 54,405 22,800 3,945 10,200 2,100 Salaries expense Repairs and maintenance expense Marine supplies expense Utilities expense Totals 198,930 198,930 Additional information: 1. Depreciation on the jet ski fleet for one year is $13,000. Depreciation on the office equipment is $600 2. Expired insurance amounted to $4,950 3. A physical stocktake has determined that marine supplies on hand amounted to $600 4. The balance in the unearned rental revenue account includes $253 for services provided on 27 June 2012 5.Salaries earned but not paid amounted to $1,720 6. Accrued interest on the bank loan is $3,560 7. Repairs on one jet ski performed in June for $850 have not yet been paid or recorded. 8.Utilities for June of $275 have not been paid for or recorded at 30 June 2019 Required (a) (b) Prepare an Income Statement for the year ended 30 June 2019 Prepare a fully classified Statement of Financial Position as at 30 June 2019