Following is the trial balance of ABC Pte Ltd at 30 June 2021 before any adjusting entries have been made.

Account Title Debit ($) Credit ($ Cash 15,300 Share capital 50,000 Prepaid rent 3,000 Prepaid insurance 9,000 Office supplies 1,000 Accounts payable 1,500 Office furniture 20,000 Unearned service revenue 5,000 Advertising expense 1,900 Service revenue 34, 100 Salary expense 35,400 Rental expense 5,000