1. Trial Balance - Bradfields Landing Fresh Foods (as at 30 June 20x3)

Trial Balance as at 30 June 2021

Account	Debit $	Credit $
Land and Buildings	1,235,000
Cash at Bank	24,300
Accounts Receivable	17,750
Inventory	23,810
Office Equipment	52,980
Accumulated Depn - Office Equipment		18,550
GST Collected		10,300
GST Paid	2,435
Accounts Payable		12,500
Mortgage		575,200
Capital		474,545
Drawings	25,750
Sales		1,237,600
Cost of Goods Sold	433,160
Insurance	24,630
Electricity	39,210
Depreciation - Office Equipment	10,600
Telephone	9,890
Salaries and Wages	305,630
Printing and Stationery	5,025
Rent	52,680
Motor Vehicle running expenses	65,845
TOTAL	2,328,695	2,328,695

Ledger: Sales
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				1237600 Cr

Ledger: Cost of goods sold
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				433,160 Dr

Ledger: Insurance
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				24,630 Dr

Ledger: Electricity
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				39,210 Dr

Ledger: Depreciation expense
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				10,600 Dr

Ledger: Telephone
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				9,890 Dr

Ledger: Salaries and Wages
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				305,630 Dr

Ledger: Printing and Stationery
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				5,025 Dr

Ledger: Rent
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				52,680 Dr

Ledger: Motor Vehicle Running Expenses
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				65,845 Dr

Ledger: Trading account
Date	Details	REF	Debit $	Credit $	Balance $

Ledger: Profit and loss account
Date	Details	REF	Debit $	Credit $	Balance $

Ledger: Capital
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				290,930 Cr

Ledger: Drawings
Date	Details	REF	Debit $	Credit $	Balance $
	Balance				25,750 Dr