The trial balance of Victor Manufacturing Company at 30 June 2021 and the data needed for the month-end adjustments follow: Victor Manufacturing Company Limited
Adjusted Trial Balance
as at 30 June 2021
Account	Debit	Credit
Cash	$ 12100
Accounts receivable	14300
Prepaid insurance	700
Supplies	600
Building	411000
Accumulated depreciation Building		$ 314100
Accounts payable		1950
Salary payable		400
Unearned service revenue		1400
Victor, capital		114740
Victor, drawings	2860
Service revenue		16600
Salary expense	3100
insurance expense	1600
Depreciation expense	1600
Advertising expense	830
Supplies expense	500
Total	$ 449190	$ 449190

Required:

1. Prepare the statement of financial performance (income statement) for the period ended 30 June 2021. [6 Marks]

2. Prepare the statement of financial position (balance sheet) as at 30 June 2021. [8 marks]