Question 1 (Topic 4) - 10 marks

The unadjusted trial balance of Helena's Hire Cars is shown below (ignore GST).

Helena's Hire Cars

Trial Balance

As at 30 June 2019

Account Debit Credit

Cash at bank 18,140

Accounts receivable 21,340

Office supplies 640

Prepaid advertising 3,880

Hire cars 93,600

Accumulated Depreciation - hire cars 39,400

Accounts payable 10,800

Unearned hire fees 2,260

Helena, Capital 68,340

Helena, Drawings 20,600

Hire fees revenue 98,700

Wages expense 50,620

Fuel and oil expense 10,680

219,500 219,500

Additional information

a. Petrol purchased on credit for $680 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.

d. Prepaid advertising has a balance of $600 at the end of the month.

e. The balance in the Unearned Hire Fees account includes $1,800 received in May for hire services

completed in June.

Required:

Make 10-column worksheet for the year ended 30 June 2019.