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:

	JETSKI HIRE Unadjusted Trial Balance as at 30 June 2016
	Account		Debit			Credit
	Cash at bank Accounts receivable GST receivable Prepaid insurance Jet skis Accumulated depreciation — jet skis Office equipment Accumulated depreciation — office equipment Accounts payable Loan payable Unearned rental revenue GST payable J. Jetson, Capital J. Jetson, Drawings Rental revenue Salaries expense Rent expense Repairs and maintenance expense Marine supplies expense Telephone expense		$	19 690 15 200 4 400 12 500 267 300 6 930 27 390 50 160 8 680 9 770 22 440     4 620		$	105 600 2 940 19 600 82 500 2 770 6 600 109 380 119 690
			$	449 080		$	449 080

The following additional information is available at the end of June:

(a) Repairs on one jet skis done in June for $1870 have not yet been paid for or recorded. A tax invoice has been issued by the repairer.

(b) Expired insurance amounted to $11 000.

(c) Depreciation on the jet ski fleet for 1 year is $28 500. Depreciation on the office equipment is $1320.

(d) Salaries earned but not paid amounted to $3780.

(e) The balance in the Unearned Rental Revenue account includes $560 received for services rendered on 27 June.

(f)  The June telephone costs of $600 have not been paid for or recorded at 30 June 2016. A tax invoice has been received.

(g) Accrued interest on the loan payable is $7800.

Required

Prepare a 10-column worksheet for the year ended 30 June 2016.