Credit Kamla Lawn Service Unadjusted Trial Balance June 30, 2013 Debit Cash $170,850 Notes Receivable 25,500 Accounts Receivable 23,150 Merchandise Inventory, 6/30/12 46,540 Prepaid Insurance 4,115 Prepaid Storage Rent 8,307 Lawn Supplies 2,992 Land 25,200 Lawn Equipment 79,100 Accumulated Depreciation, Lawn Equipment Accounts Payable 1 Unearned Mower Rental Revenue Notes Payable (due 2020) Kamla Jay, Capital Kamla Jay, Withdrawals 5,525 Sales Revenue Sales Returns & Allowances 2,488 Sales Discounts 795 Purchases 34,920 Purchases Returns & Allowances Purchases Discounts Freight-In 2,153 Storage Rent Expense 18,055 Sales Salaries Expense 18,153 Office Salaries Expense 13,536 Utilities Expense 1,590 Advertising Expense 3,138 Interest Expense 1,376 Interest Income $15,820 20,085 16,170 55,500 282,326 89,065 2,421 484 2,593 Interest Expense Interest Income Mower Rental Revenue Totals 1,376 2,593 3,019 $487,483 $487,483 The company uses the periodic Inventory system. In addition, the following year-end information was available to the accountant: a) Merchandise inventory taken on 6/30/13 was $44,548. b) Depreciation on lawn equipment was $3,955. c) Unpaid accrued office salaries were $817. d) Expired storage rent amounted to $3,677. e) Lawn supplies used was $620. 1) Accrued sales revenue on 6/30/13 was $2,835. g) Prepaid insurance on hand amounted to $1,255. h) Interest on the company's notes payable at year-end amounted to $303. 1) Unearned mower rental revenue still unearned at year-end amounted to $14,535. Kamla Lawn Service Statement of Owner's Equity For the Year Ended June 30, 2013 $ RE