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

Table 2 - 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

fill in below according to above

Bradfields Landing Fresh Foods - General journal				Folio :
Date	Details	Account number	Debit $	Credit $

2.

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