Closing journal entries and the Un-Adjusted Trial Balance ure provided below. Required Complete the Adjusted Trial Balance for the period ending 31/08/20XX The Bright Spot. Adjusted Trial Balance 31/8/20XX Cash at Bank Accounts Receivable Inventory Office Supplies on hand Prepaid rent Prepaid insurance Store Equipment Store Equipment Ace Dpn Delivery Truck Delivery Truck Acc Dpn Accounts Payable Sales salaries payable Office salaries payable Capital Income Summary TOTAL GENERAL JOURNAL Closing Entries August 31 Date Particulars DR CR Aug 31 P&L Summary $ 162,847.10 Opening Inventory $ 100,174.00 Purchases $ 49,350.00 Freight inwards $ 200.00 Sales salaries expense $ 6,900.00 Depreciation Deliv. Truck $ 450.00 Delivery expense $ 33.00 Electricity expense S 275.00 Office salaries expense $ 2,770.00 Office Supplies Expense $ 186.00 Depreciation Store Equip. S 600.00 Insurance Expense $ 250.00 Rent Expense $ 300.00 Telephone expense $ 220,00 Legal/Accte. Fees Exp. S 350.00 Discount allowed $ 789.10 The Bright Spot. Unadjusted Trial Balance 31/8/20xx Cash at Bank $ 56,360.90 Accounts Receivable $ 19,800.00 Opening Inventory $ 100,174.00 Office Supplies on hand $ 561.00 Prepaid rent S 500.00 Prepaid insurance $ 800.00 Store Equipment $ 22,500.00 Store Equipment Acc Dpn $ 8,900.00 Delivery Truck $ 23,000.00 Delivery Truck Acc Dpn $ 6,500.00 Accounts Payable $ 27,600.00 Sales salaries payable Office salaries payable Telephone payable Electricity payable Capital $ 154,940.00 Drawings $ 18,180.00 Sales $ 102,945.00 Discount received $ 1,000.00 Purchases $ 49,350.00 Freight inwards $ 200.00 Sales salaries expense $ 6,300.00 Depreciation Deliv. Truck Delivery expense $ 33.00 Electricity expense $ $ 275.00 Office salaries expense S 2,500.00 Office Supplies Expense Depreciation Store Equip. Insurance Expense Rent Expense Telephone expense $ 220.00 Legal & Acct. Fees expense $ 350.00 Discount allowed S 789.10 TOTAL $ 301,893.00 $ 301,893.00 GENERAL JOURNAL Closing Entries August 31 cont. Date Particulars DR CR Aug-31 Sales $ 102,945.00 Discount received $ 1,008.00 Closing Inventory value $86,575 P&L Summary $ 190,528.00 close revenues and bring C/Inv. to account P&L Summary $ 27,680.90 Capital $ 27,680.90 Trf profit Capital $ 18,180.00 Drawings $ 18,180.00 Close Drawings occount