a) Trial Balance of Piper Retail Services as at 30 June 20X1 Unadjusted trial balance Adjusted trial balance Account Debit ($) Credit ($) Debit ($) Credit ($) Debtors Control (Accounts Receivable Control) 10,400 Creditors Control (Accounts Payable Control) 2,400 Marketing Expenses 1,400 Bad debts 400 Finance loan due 20X3 2,000 Capital ? Cash at Bank 5,800 Discount allowed 200 Drawings 2,000 Discount received 120 Rent expense 3,600 GST Collected 1,200 Interest expense 540 Motor Vehicles 17,000 Administration Salaries 10,000 Stock/Inventory 72,000 Motor vehicle expenses 1,700 Commission received 1,000 COGS 78,000 Internet/Mobile 1,180 Sales 195,000 GST Paid 2,100 Totals