The unadjusted trial balance of Helena’s Hire Cars is shown below (ignore GST).
| Helena’s Hire Cars Trial Balance As at 30 June 2019 |
||
| Account | Debit | Credit |
| Cash at bank | 18,140 | |
| Accounts receivable | 21,340 | |
| Office supplies | 640 | |
| Prepaid advertising | 3,880 | |
| Hire cars | 93,600 | |
| Accumulated Depreciation – hire cars | 39,400 | |
| Accounts payable | 10,800 | |
| Unearned hire fees | 2,260 | |
| Helena, Capital | 68,340 | |
| Helena, Drawings | 20,600 | |
| Hire fees revenue | 98,700 | |
| Wages expense | 50,620 | |
| Fuel and oil expense | 10,680 | |
| 219,500 | 219,500 | |
Additional information
- Petrol purchased on credit for $680 and used during the last week in June has not been paid for or recorded.
- A physical count showed office supplies totalling $340 were still on hand at 30 June.
- Depreciation for 1 year on the hire cars is $12,400.
- Prepaid advertising has a balance of $600 at the end of the month.
- The balance in the Unearned Hire Fees account includes $1,800 received in May for hire services completed in June.
Required:
Prepare a 10-column worksheet for the year ended 30 June 2019.
