The following additional information is also provided: i. A physical stocktake of inventory at 30 June 2016 revealed $128 600 on hand. iii. iv. V. vi. vii. viii. The unearned revenue was for a new species of plant that had to be pre-ordered. On balance day half of the plants ordered had been delivered to customers. Van Maintenance includes an annual service in June with a cost of $1 900. This account has not been paid or recorded. It is estimated by Silvia that 4% of the accounts receivable will never be received from the customers by whom it is owed. Both the equipment and the delivery van are expected to be used evenly over their useful lives. The equipment is expected to have a residual value of $2 000 at the end of its useful life. The van will have a residual value of $5,000 at the end of its useful life. The expected useful lives of both assets as at the date of their purchase is as follows: Gardening Equipment -10 years Delivery Van - 6 years The nursery rent was prepaid for 6 months on 1st February 2016. $5 000 of the term deposit matures on December 1 2016, the remainder matures in Nov 2017. One quarter of the mortgage will be paid in the next accounting period. Examination of the firm's accounting records showed that the part-time accountant had not been paid for May and June. The cost of accounting was $3 200 but had not been recorded or paid for yet. REQUIRED: a. Prepare journals to record any necessary adjustments in the blank General Journal proforma provided below. b. Post each journal into the blank General Ledger proformas provided below. c. Complete the Adjusted Trial Balance provided below for the balances derived in the ledger accounts. d. Prepare a fully classified Income Statement for the period in question. e. Prepare a Statement of Changes in Equity and a fully classified Balance Sheet in narrative form as at the end of the period.