The following details are taken from the accounting records of Aurora Ltd. at 30 June 2018 Trial Balance as at 30 June, 2018 Debit Credit AUD $ AUD S Sales Revenue Rent Revenue Salaries Light, power & fuel Audit Fees Interest Expense Damage due to fire Purchases Interim dividend Cash at bank Inventories 1/7/2017 Accounts Receivable Provision for Doubtful Debts Term deposit due 30th September, 2018 Marketable Securities (long term investments) Prepaid Insurance Plant & Machinery Furniture & fittings Buildings Accounts Payable Accumulated Depreciation Plant & Machinery Accumulated Depreciation Furniture & fittings Accumulated Depreciation Buildings Bank Mortgage secured over buildings, due 1st May, 2020 Share Capital General Reserves Retained Earnings 1/7/2017 660,000 56,500 80,000 25,000 10,000 8,000 33,000 360,000 8,000 76,000 115,000 85,500 10,000 166,000 40,000 20,000 90,000 100,000 145,000 60,000 45,000 30,000 29,000 150,000 250,000 40,000 31,000 1,361,500,361,500