estion 1 (100 marks) - HRM n's Nursery sells a wide variety of plants and offers courses on summer and winter garden intenance. Kim Linge prepared the unadjusted trial balance in December 2021, shown below. Kim's Nursery Unadjusted Trial Balance as of December 31, 2021 DR CR ($) ($) Cash 17,760 Supplies for course 11,730 Plant 36,980 Prepaid insurance 1,800 Tractor 9,900 -Accumulated depreciation - Tractor 660 Building 67,000 -Accumulated depreciation - Building 43.550 Land 148,000 Accounts payable 560 Unearned course revenue 2,700 Kim Linge, Capital 181,890 Kim Linge, Withdrawal Course revenue 6,000 220,640 Salaries expenses Utilities expenses Maintenance expenses Account receivable Supplies expenses Depreciation in tractor Depreciation in building Insurance expenses Accrued expenses 42,000 16,250 1,640 450,000 450,000