A business has supplied the following Trial Balance relating to the year ended 30 June 2021 Salaries Prepaid rent Inventory Accounts payable Accumulated depreciation Fees revenue Accounts Receivable Rent Equipment Capital $ DR $75,000 $ CR $4,500 $16,000 $12,000 $10,000 $130.000 $18.000 $16,500 $40,000 $18.000 $170,000 $170,000 The business will need to record the following balance day adjustments Inventory on hand was $15.800 The equipment is depreciated at 10% per year Salaries owing were $3.000 The prepaid rent was paid on 1 June and was for 3 months The business has earned $1.000 in fees revenue that has not yet been received Required: Prepare a new trial balance incorporating the above balance day adjustments in the template provided below: i BI S DR S CR