The adjusted trial balance of Bedrock Bowling Alley (owned by Bruce Rock) at 30 June 2014, the end of the entity's accounting year, follows: BEDROCK BOWLING ALLEY Adjusted Trial Balance as at 30 June 2014 Account Cash at bank Accounts receivable Supplies Prepaid insurance GST outlays Bowling equipment Accumulated depreciation - bowling equipment Building Accumulated depreciation - building Accounts payable Interest payable Wages and salaries payable Unearned fees revenue GST collections Loan from ABC Bank Ltd (non-current) B. Rock, Capital B. Rock, Drawings Fees revenue Depreciation expense - bowling equipment Depreciation expense-building Wage and salaries expense Insurance expense Interest expense Electricity expense Council rates expense Supplies expense Debit $ 15660 77 220 11070 6870 6470 191 790 222 990 166 500 20100 9630 89 400 17 040 24510 17010 8830 21 300 $906 390 Credit $85 290 54780 58 650 7100 3620 10 980 15 020 233 700 138 600 298 650 $906 390 Additional data taken into account in the preparation of the above adjusted trial balance at 30 June 2014: 1. Supplies used during the year. $21 300. 2. Prepaid insurance expired during the year. $17040. 3. Accrued interest expense. $7100. 4. Fees revenue earned but not received. $8100. 5. Depreciation for the year: bowling equipment. $20 100: building, $9630. 6. Accrued wages and salaries expense, $3620. 7. Unearned fees revenue earned during the year, $15 540. Requirements: 1. Record Adjustments 2. Post to T-Ledger Accounts 3. Prepare adjusted trial balance 4. Closing Entries 5. Financial reports (Performance and Position Statements)