Translate the following various trial balance accounts into financial statements. Eg Sort assets, current and non-current; Liabilities, current and non-current etc.

Also include notes of entries that need to be combined, e.g (Accumulated depreciation:

note x

Accumulated amortisation - Software Accumulated depreciation Buildings Accumulated depreciation Computers Accumulated depreciation Furniture & Accumulated depreciation Motor vehicles Accumulated depreciation Plant & equipment

=

All following the AASB.

Company is a large childcare service.

Accounts payable Accounts receivable amortisation - Leasehold Accumulated amortisation - Software Accumulated depreciation Buildings Accumulated depreciation Computers Accumulated depreciation Furniture & Accumulated depreciation Motor vehicles Accumulated depreciation Plant & equipment Acquisition costs Administrative expenses Advertising Allowance for doubtful debts Annual leave provision Bad debts expense Bank Loan (MyBank) Brand (Carer Fix) Buildings at cost Cash at bank Catering expenses Childcare enrolment advances Childcare services Computers at cost Consumables (Office supplies on hand) Cost of sales Current tax liability Deferred tax asset/liability Deposits paid Depreciation expense Discounts given Educational resources (consumables eg. art & craft) Employee related payables Fundraising activities expense Fundraising activities income Furniture and fittings (at cost) General reserve Goodwill GST receivable Income tax expense Interest expense Interest income Interest receivable Inventory Land Lease liability Leasehold improvements at cast Long service leave provision Loss on revaluation Motor vehicles (at cost) Office supplies expense Petty cash Plant & equipment (at cost Playroom supplies (expense) Prepayments Rental expenses Repairs & maintenance Retail sales Retained earnings Revaluation surplus Share capital Software - at cost Subscriptions Term deposit (matures 23 April 2018) Utility expenses (electricity, rates & water) Wages and salaries