The unadjusted trial balance of Helena’s Hire Cars is shown below:

	HELENA’S HIRE CARS Unadjusted Trial Balance as at 30 June 2016
	Account		Debit			Credit
	Cash at bank Accounts receivable GST receivable Office supplies Hire cars Accumulated depreciation – hire cars Office equipment Accumulated depreciation – office equipment Accounts payable Unearned hire fees GST payable H. Savva, Capital H. Savva, Drawings Hire fees revenue Insurance expense Wages expense Advertising expense Maintenance expense Fuel and oil expense		$	8 140 12 860 1 500 640 93 600 6 200 20 600 8 180 50 620 3 880 7 600     10 680		$	39 400 3 500 10 800 2 260 3 240 66 600 98 700
			$	224 500		$	224 500

Additional information

(a) Petrol purchased on credit for $680 plus GST of 10% and used during the last week in June has not been paid for or recorded.

(b) A physical count showed office supplies totalling $340 were still on hand at 30 June.

(c) Depreciation for 1 year on the hire cars is $12 400. Depreciation on the office equipment is $980.

(d) The balance in the Advertising Expense account includes $600 prepayment (net of GST) for an advertising campaign beginning in July.

(e) The balance in the Unearned Hire Fees account includes $1800 received in May for hire services completed in June.

(f)  The June insurance premium of $700 plus GST is overdue and has not been recorded. A tax invoice has not been received.

(g) Wages earned but not paid amounted to $1150.

Required

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

B. Prepare the income statement for the business for the year ended 30 June 2016.

C. Prepare a statement of changes in equity for the year ended 30 June 2016.

D. Prepare a balance sheet as at 30 June 2016.