The following account balances of Platypus Pty Ltd are provided as at 30 September 2019.

Account name $

Cash at bank 55,000.00

Accounts receivables 27,500.00

Inventory 50,000.00

Land 60,000.00

Fixtures and fittings 8,000.00

Loan payable 12,000.00

Tax payable 4,500.00

Share capital 150,000.00

Dividend paid 2,000.00

Sales revenue 44,200.00

Job keeper grant from Government 10,000.00

Advertising expense 2,000.00

Depreciation expense 3,000.00

Insurance expense 1,200.00

Office expense 8,200.00

Rent expense 3,800.00

Repair expense & payable (outstanding) 600.00

Please prepare and/or calculate the following as at 30 September 2019

a. Trial balance

b. Net profit or loss

c. Retained earnings