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Back bay couriers Ltd. provides local mail delivery service

in the financial
euestion:
is as follows:
district of Mumbai. The unadjusted trial balance of the company

BACKBAY COURIERS LTD: Trial Balance as on February

28,20XX

Debit Credit
Account

dflice EquiPment ndrl,OOa eS

Office Equipment 1,ooo* L
"fccumulated Depreciation, ",rfu
-dgice Supplies 3,800 fr 6
1,900 A4
*Debtors &i
,eish 770
,Frepaid Rent
2,400 At
lloo L4
Geditors
.,!j'nearned Revenue
400 L+
Share Capital
10,000 &
Retained Earnings
2loo al
1,400 hb
(t'l
Dividends
Service Revenue
rt,zoo Ttt
.-Courier
Salaries Expense
3,800 Fx f
730 .E'" r
,,Telephone ExPense

21,800 21,800
Total

Additional information:
for February
A{preoaid rent represents three months' rent paid in advance' The rent
is
r' ;; il;;o;";.;: s* a*t ?vynia ro"$ 6ol IavS
of at the end of February was
office supplies Rs 3,200' otrt 'Ex
J6) rrre inventory
(c) Revenues earned for services performed but not yet billed at the end of February
-' *.r. *t 1,600. \€riv*r s'ot*t*A'At 6
ZIO'*At
(d) Revenues earned for services performed, which were paid in advance,
were-Rs

.46;oepreciationonofficeequipmentforFebruaryWasRs250.f>l)4aF1/,#
(flAccruedsalariesattheendofFebruary*"'"-E1Pl^.
Required:

1 Prepare a profit and loss account and a balance sheet

for February 20XX'