Yellow Pty Ltd prepares quarterly financial statements. The adjusted trial balance on 30 September 2020 is shown below. Using the information provided:

(A)Prepare for a statement of profit or loss for the quarter ending 30 September 2020.

(B) Prepare for a statement of financial position for quarter ending 30 September 2020.

Yellow Pty Ltd Adjusted trial balance 30 September 2020 No. Account Name Dr Cr 100 Cash 3,800 110 Accounts receivable 3,400 120 2,100 130 3,500 131 1,400 3,200 200 Prepaid insurance Equipment Accumulated depreciation - Equipment Accounts payable Rent revenue received in advance Share Capital Retained earnings Dividends 210 1,600 300 4,100 310 1,800 311 1,200 400 Rent revenue 6,500 410 2,300 500 2,800 510 Service revenue Salaries expense Rent expense Depreciation expense Insurance expense 3,000 520 650 530 450 $20,900 $20,900