High Flying Biplane has completed all its journal entries and adjusting entries for the month of June $2022.$ The chart of accounts and adjusted trial balance are shown below.

$\backslash$table$[[$Account Description,Account #$],[$ASSETS$,101],[$Cash$,105],[$Accounts Receivable,$110],[$Prepaid Insurance,$120],[$Equipment$,125],[$Accumulated Depreciation$-$Equipment,$],[$LIABILITIES$,200],[$Accounts Payable,$205],[$Interest Payable,$210],[$Unearned Revenue,$215],[$Bank Loan,$],[$OWNER$\text{'}$S EQUITY,$300],[$Singh$,$ Capital,$310],[$Singh$,$ Withdrawals,$315],[$Income Summary,$400],[$REVENUE$,],[$Service Revenue,$500],[$EXPENSES$,510],[$Advertising Expense,$515],[$Depreciation Expense,$520],[$Insurance Expense,$],[$Interest Expense,$50],[$Telephone Expense,$],[,]]$

High Flying Biplane

Adjusted Trial Balance

June $30,2022$

$\backslash$table$[[$Account Title,DR$,$CR$],[$Cash$,$$$8,800,],[$Accounts Receivable,$6,800,],[$Prepaid Insurance,$1,100,],[$Equipment$,64,000,],[$Accumulated Depreciation$-$Equipment,,$450],[$Accounts Payable,,$7,700],[$Interest Payable,,$75],[$Unearned Revenue,,$4,080],[$Bank Loan,,$19,000],[$Singh$,$ Capital,$1,200,48,800],[$Singh$,$ Withdrawal,,$3,020],[$Service Revenue,$400,],[$Advertising Expense,$450,],[$Depreciation Expense,$100,],[$Insurance Expense,$75,],[$Interest Expense,$200,],[$Telephone Expense,$$83,{125}_{?},$$$83,{125}_{?}$