210,330 236,190 81,000 223,480 Loan from XYZ Bank Ltd (non-current) B Awls, capital B Awls, drawings Fees revenue Depreciation expense - bowling equipment Depreciation expense building Wage and salaries expense Interest expense Insurance expense Electricity expense Council rates expense Supplies expense 18,090 8,670 80,460 13,060 15,340 15,310 7,950 19,170 $881,900 $881,900 Additional data taken into account in the preparation of the above adjusted trial balance at 30 June 2020: 1. Unearned fees revenue earned during the year, $4,990. 2. Prepaid insurance expired during the year, $15,340. 3. Accrued interest expense, $6,390. 4. Supplies used during the year, $19,170. 5. Fees revenue earned but not received, $7,070. 6. Depreciation for the year: bowling equipment, $18,090; building, $8,670. 7. Accrued wages and salaries expense, $3,260. VueSLIUIT 4 The adjusted trial balance of Brompton Bowling Alley at 30 June 2020, the end of the entity's accounting year, follows: Credit Debit $7,790 24,500 9,960 6,180 5,820 207,710 $76,760 360,890 Brompton Bowling Alley Adjusted trial balance as at 30 June 2020 Account Cash at bank Accounts receivable Supplies Prepaid insurance GST receivable Bowling equipment Accumulated depreciation - bowling equipment Building Accumulated depreciation building Accounts payable Interest payable Wages and salaries payable Unearned fees revenue GST payable Loan from XYZ Bank Ltd (non-current) B Awls, capital B Awls, drawings Fees revenue Depreciation expense bowling equipment 49,300 52,790 6,390 3,260 9,880 13,520 210,330 236,190 81,000 223,480 18,090 Prepare any suitable reversing entries on 1 July 2020. (Enter debit entries first, followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date July 1 2020 Particulars Debit Credit (Reversing accrued interest) (Reversing accrued revenue) (Reversing accrued wages)