Case Study 2 The unadjusted trial balance of Peter lee consulting Pty LTD as of 30 June 3022 is as follows. Debit Credit Cash at bank $8,660 Accounts receivable $27,220 Supplies $11,070 Prepaid insurance $6,870 GST receivable $6,470 Equipment $230,790 Accumulated depreciation - Equipment $85,290 Building $400,990 Accumulated depreciation-building $54,780 Accounts payable $58,650 Interest payable $7,100 Wages and salaries payable Unearned Fees Revenue GST payable $3,620 $10,980 $15,020 Long Term Bank loan $233,700 Peter Chan, Capital $262,430 Peter Chan, Drawings $90,000 Fees revenue $248,320 Depreciation expense-Equipment $20,100 Depreciation expense-building $9,630 Wage and salaries expense $89,400 Insurance expense $17,040 Interest expense $14,510 Electricity expense $17,010 Factory rates expense $8,830 Supplies expense $21,300 $979,890 $979,890 Analysis reveals the following additional data pertaining to these accounts: 1. Unearned fees revenue earned during the year, $5540. 2. Prepaid insurance expired during the year, $16 800. 3. Accrued interest expense, $6100 4. Supplies used during the year, $8300. 5. Fees revenue earned but not received, $7860. 6. Depreciation for the year: bowling equipment, $18 400; building, $9650 7. Accrued wages and salaries expense, $2420