Andy Harris owns Piano Tuning Service. The post-closing trial balance at 30 June 2025 is shown below. Ignore GST.

Transactions completed during the year ended 30 June 2026 are summarised below.
1.      Tuning fees of \($78\) 000 were receivable during the year; \($42\) 700 of this total was received in cash. The remainder consisted of transactions on credit.
2.      Revenue from piano repairs was \($48\) 700. Cash received totalled \($33\) 500, and accounts receivable increased by \($15\) 200.
3.      Supplies costing \($820\) were purchased during the year on credit.
4.      On 1 January 2026, Andy Harris paid \($6000\) off the bank loan plus interest of \($1800.\) The interest payment consisted of \($880\) accrued up to 1 July 2025 and a further \($920\) which accrued for the period to 31 December 2025.
5.      Fuel for the vehicle cost \($5200\) in cash.
6.      Insurance on the vehicle, paid in advance, was \($1260\).
7.      Telephone expense of \($1480\) was paid.
8.      Accounts receivable of \($47\) 800 were collected, and \($4000\) was paid on accounts payable.
9.      Andy Harris withdrew \($48\) 000 cash from the business.
The following information relating to adjusting entries is available at the end of June 2026.
10.      A physical count showed supplies costing \($400\) on hand at 30 June 2026.
11.      Accrued interest on the bank loan is \($420\).
12.      Insurance costing \($1200\) expired during the year.
13.      Depreciation on the vehicle is \($8700\).
14.      The June telephone account for \($264\) has not been paid or recorded.
Required
(a) Open T accounts for the accounts listed in the post-closing trial balance and the accounts below. Insert beginning balances in the accounts as shown in the post-closing trial balance.

(b) Prepare journal entries to record the transactions (numbers 1–9) completed in the year to 30 June 2026.
(c) Post the entries to T accounts.
(d) Prepare a 10-column worksheet.
(e) Prepare and post the adjusting entries.
(f) Prepare an income statement, statement of changes in equity and a balance sheet.
(g) Prepare and post the closing entries.
(h) Prepare a post-closing trial balance.

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Account Account Cash at bank Accounts receivable number Debit Credit 1100 $ 4200 1200 Prepaid insurance 1300 3520 460 Supplies 1400 680 Motor vehicle 1500 42 800 Accumulated depreciation - motor vehicle 1510 $16050 Accounts payable 2000 6880 Interest payable 2100 880 Bank loan 2200 14000 A. Harris, Capital 3000 13850 $51660 $51660