Account number Account Income statement Balance sheet Unadjusted trial Adjusted trial balance Adjustments balance Debit Credit Debit Credit Debit Credit 42,350 42,350 Debit Credit Debit Credit 100 Cash 42350 110 Cash float 450 450 450 120 Accounts receivable 679 679 679 130 Inventory - food 1,366 1,366 1366 140 Inventory - packaging 995 995 995 150 Prepaid advertising 586 293 293 709 293 1,418 160 Prepaid insurance 2,127 1418 170 Motor vehicles (cost) 19,290 19,290 19290 171 Accumulated depreciation - motor vehicles 12,137 3,858 15,995 15995 180 Store equipment (cost) 32,750 32,750 32750 181 Accumulated depreciation - store equipment 3,275 14,635 14635 Accounts payable 11,360 14,767 1,356 14,767 200 210 14767 PAYG withholding payable 1,356 1356 220 Superannuation payable 243 243 243 230 Wages payable 1,238 1238 1,238 87 280 Bank loan 17,735 17,822 17822 300 Owner's capital 60,275 60,275 60275 310 Owner's drawings 41,127 41,127 41127 400 Sales income 183,203 183,203 183203 410 Sales returns and allowances 48 48 420 Discounts received 522 522 430 Delivery income 31 STANDARD VIEW PRINTER VERSION A BACK NEXT 430 Delivery income 31 500 Food purchases 55,560 55,560 55560 510 Purchase returns and allowances 379 379 379 520 Packaging costs 14,926 14,926 14926 530 Discount given 288 288 288 540 Freight inwards 77 77 77 600 Accountancy fees 1,138 1,138 1138 605 Advertising expense 3,730 293 4,023 4023 610 Bank charges 871 871 871 615 Depreciation 7,133 7,133 7133 620 Electricity and gas expense 2,970 2970 625 Insurance expense 2,536 2536 709 87 630 2,970 1,827 932 4,927 495 Interest expense 1019 1,019 4,927 635 Motor vehicles expense 4927 640 Printing, postage and stationery expense 495 495 645 Rent expense 26,480 26,480 26480 650 Repairs and maintenance expense 690 690 690 655 Sundry expenses 304 304 304 660 Superannuation expense 3,414 243 3657 3,657 3,773 665 Telephone expense 3,773 3773 670 Wages expense 38,833 38833 37,595 1,238 301,765 301,765 9,703 9,703 310,466 310,466 169748 184135 140718 126240 PROFIT/(LOSS) 14387 14478 184135 184135 140718 140718 STANDARD VIEW PRINTER VERSION BACK NEXT ITICUM scalement for the period 1 July 20xx to 30 June 20xx Revenue Net sales Cost of sales: Opening inventory (1/7/20XX) Cost of goods available for sale Closing inventory (30/6/20XX) Cost of sales Gross profit Other income Ernance Cost of sales Gross profit Other income Expenses Total expenses