The following accounts are extracted from Trump Company at 30/06/2018

ACCOUNT	Balance $
Cash	12 100
Accounts receivable	14 300
Prepaid insurance	700
Supplies	600
Building	411 000
Accumulated depreciation	314 100
Accounts payable	1 950
Salary payable	400
Unearned service revenue	1 400
Capital	114 740
Capital	114 740
Drawings	2 860
Service revenue	16 600
Salary expense	3 100
Insurance expense	1 600
Depreciation expense	1 600
Advertising expense	830
Supplies expense	500

Required

1. Prepare the statement of financial performance (income statement) for the period ended 30 June 2018. (6 marks)

1. Prepare the statement of changes in equity for the period ended 30 June 2018.
2. Prepare the statement of financial position (balance sheet) as at 30 June 2018.