JetSki Hire runs a business on the Murray River hiring out jet skis to holiday makers, tour operators and for corporate training sessions. The unadjusted trial balance of JetSki Hire is shown below (ignore GST).

The following additional information is available at the end of June.
1. Repairs on one jet ski done in June for $1870 has not yet been paid for or recorded. A tax invoice has been issued by the repairer.
2. Expired insurance amounted to $11 000.
3. Depreciation on the jet ski fleet for one year is $28 500. Depreciation on the office equipment is $1320.
4. Salaries earned but not paid amounted to $3780.
5. The balance in the Unearned Rental Revenue account includes $560 received for services rendered on 27 June.
6. The June telephone costs of $600 have not been paid for or recorded at 30 June 2019. A tax invoice has been received.
7. Accrued interest on the loan payable is $7800.
Required

(a) Prepare a 10‐column worksheet for the year ended 30 June 2019.

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JETSKI HIRE Unadjusted Trial Balance as at 30 June 2019 Account Cash at bank Accounts receivable Prepaid insurance Jet skis Accumulated depreciation - jet skis Office equipment Accumulated depreciation office equipment Accounts payable Loan payable Unearned rental revenue J. Jetson, Capital J. Jetson, Drawings Rental revenue Salaries expense Rent expense Repairs and maintenance expense Marine supplies expense Telephone expense Debit Credit $ 19690 15200 12500 267 300 $105 600 6930 2940 19 600 82 500 27 390 2770 111 580 119 690 50160 8680 9770 22 440 4620 $444 680 $444 680