Adjusted Trial Balance "For the Month Ending 31/1/2024" Acc. Nc Account Or Cr 201 Accounts Payable 8,054 102 Accounts receivable 21,772 159 Accum. Depreciation - Motor Vehicle 35,280 156 Accum. Depreciation - Office Furniture 6,669 610 Advertising Expense 8,250 251 Bank Loan 76,800 301 Capital 216,636 10 Cash 283,968 601 Computer Expense 2,050 604 Consulting Expense 5,000 244 Consulting Fees Payable 3,000 501 Cost of Good Sold 64,193 651 Depreciation Expense - Motor Vehicle 720 655 Depreciation Expense - Office Furniture 513 302 Drawings 23,250 222 GST Collected 27.427 171 GST Paid 10,769 605 Insurance Expense 390 240 Interest Due 256 603 Interest Expense 256 143 Interest Receivable 8,519 403 Interest Revenue 710 103 Inventory 37.116 158 Motor Vehicle 51,840 155 Office Furniture 61,560 104 Office Supplies 8.014 602 Office Supplies Expense 300 261 PAYG Withheld 11,274 141 Prepaid Insurance 7,920 142 Prepaid Rent 7,200 606 Rent Expense ,200 607 Sales Commission Expense 14.978 401 Sales Revenue 213,976 402 Service Revenue 69,414 241 Unearned Revenue 11,612 608 Utilities Expense 7,140 243 Utilities Payable 2,380 609 Wage Expense 42,030 242 Wages Payable 7,060 TOTAL 700.548 700.548INCOME STATEMENT S Gross Profit Other Operating Revenue: Operating Expenses Selling, General & Administrative Expenses: .... Net Operating Profit Non-Operating Income and Expenses Net Profit (Loss) Before Tax