Ann Felberg is the sole owner of Fehlberg's Craft Shop. Ann has provided the following trial balance (extract) and other information. FEHLBERG'S CRAFT SHOP Trial Balance (Extract) at 30 June 2006 Debit Credit 415 000 Sales Sales returns Purchases 7 000 302 000 Cartage inwards 3 000 Commission revenue 3 700 Advertising 22 000 Delivery vehicle repairs 8 700 Office wages 42 000 Insurance 6 000 Interest on loan 700 Inventory 1 July 2005 100 600 Delivery vehicle 65 000 Rates 900 Office Supplies 2 200 Other information at 30 June 2006 Closing inventory $57 600. Insurance of $6000 was paid on 31 March 2006 for the next 12 months.. The commission revenue owing for this period was $1500. Advertising owing at the end of period was $1400. Office supplies on hand at the end of the period is $500.