The details of the end of month adjustments for June are as follows:

• Cash Registers owned by the business: original purchase price was $10,000, estimated useful life was 5 years, and estimated residual value was $1,000 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year.
• Store Fixtures owned by the business: original purchase price was $40,000, estimated useful life was 8 years, and estimated residual value was $5,500 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year.
• Electricity expense for the month of June is estimated to be $895.
• The water usage for the month of June is estimated to be $206.
• Sales staff work every single day during the week including weekends and are not paid until the end of each two weeks. Wages were last paid up to and including 28 June. Wages incurred after that day (from 29 June to 30 June inclusive) are estimated to have been $760 per day.
• Interest expense incurred during the month of June but not yet paid to Earth Bank for the bank loan is $295.
• Interest earned from short-term investments in ZNZ Bank for the month of June is $110.
• Office supplies totalling $4,370 are still on hand at 30 June.
• 2 months of rent remained pre-paid at the start of June.
• 3 months of advertising remained pre-paid at the start of June.
• 5 months of insurance remained pre-paid at the start of June.

When calculating the portion of prepayments that expire during the month of June, you are asked to assume that an equal amount of expense is incurred per month.

prepare a worksheet including adjusted trail balance income statement and balance sheet