Vanguard Services had the following adjusted trial balance at December 31, 2018.

VANGUARD SERVICES

Adjusted Trial Balance

For the year ended December 31, 2018

Account titles	Debits	Credits
Cash	$ 10,800
Interest Expense	900
Accounts Receivable	4,800
Equipment	60,900
Tax Expense	1,000
Accounts Payable		$ 4,400
Accumulated Depreciation		7,400
Vanguards Capital		35,000
Rent Expense	5,000
Drawing	16,000
Salaries Expense	10,700
Prepaid rent	4,000
Service Revenue		65,000
Unearned Rent Revenue		8,300
Depreciation Expense	4,000
Supplies	4,000
Supplies Expense	200
Utilities Expense	8,000
Loan Payable (2 years loan)		10,200
	$130,300	$130,300

Required: On the basis of above trial balance prepare following statements.

1. . Comprehensive Income statement.
2. Statement of Owners equity.
3. Classified Balance sheet as per IFRS.

d. Post-closing Trial balance