2020 PHS 3E POA EOY P2 Q1

1 Wei runs a grocery business, Wei Daily. The following were the balances extracted from his ledger on 30 September 2020.

 

$

Advertising

4 400

Capital

54 910

Cash at bank

2 300

Cash in hand

120

Cost of sales

56 400

Discount allowed

300

Discount received

220

Drawings

4 630

Fixtures and fittings

18 000

Interest expense

360

Inventory

17 200

Loan from bank

10 000

Motor vehicles

40 000

Rent expenses

12 000

Sales returns

2 500

Sales revenue

95 500

Stationery 

480

Trade payables

25 300

Trade receivables

18 240

Wages and salaries

9 000

Additional information

1.  One fifth of the loan from bank is repayable on 30 June 2021.

2. On 30 September 2020, Wei used his personal cheque to pay for maintenance of motor vehicles, $1 200. This has yet to be recorded.

REQUIRED

a. Prepare the statement of financial performance for the year ended
30 September 2020.

[10]

b. Prepare the statement of financial position as at 30 September 2020.

[10]

[TOTAL 20]