Jack Roberts formed a lawn service business, Roberts Lawn Service, as a summer job from May $1$ to August $31(4$ months$).$ Jack rented lawn equipment, purchased supplies, and hired high school students to mow and trim his customer$$s lawns. At the end of each month, Jack mailed bills to his customers. On August $31,$ he was ready to dissolve the business and return to university for the fall semester. Because he had been so busy, he had kept few records other than his chequebook and a list of amounts owed to him by customers.

Below are transactions happening within $4$ months:

$-$ To start the business on May $1,$ he deposited $$1,000$ in a new bank account in the name of the proprietorship. The $$1,000$ consisted of a $$600$ loan from his father and $$400$ of his own money, so Jack invested $$400$ of capital in the business.

$-$ At August $31,$ Jack$$s chequebook shows a balance of $$2,000,$ and his customers still owe him $$750.$ During the summer, he collected $$5,500$ from customers.

$-$ His chequebook lists payments for supplies totalling $$400,$ and he still has gasoline, weed$-$eater cord, and other supplies that cost a total of $$50.$

$-$ He paid his employees $$1,800,$ and he still owes them $$300$ for the final week of the summer.

$-$ Jack rented some equipment from Ludwig Tool Ltd$.$ On May $1,$ the business signed a six$-$month lease on mowers and paid $$600$ for the full lease period. Ludwig will refund the unused portion of the prepayment if the equipment is in good shape. In order to get the refund, Jack has kept the mowers in excellent condition. In fact, he had to pay $$300$ to repair a mower that ran over a hidden tree stump.

$-$ To transport employees and equipment to jobs, Jack used a trailer that the business bought for $$300.$ He figures that the summer$$s work used up one$-$third of the trailer$$s service potential.

$-$ The business chequebook lists an expenditure of $$500$ for cash withdrawals by Jack during the summer. Jack paid his father back during August.

Requirements:

$1.$ Prepare adjusted trial balance of Roberts Lawn Service base on each transaction happened by identifying accounts related for each transaction listed above in $4$ months from May $1$ to Aug $31$ with the format as below: $(9$ marks$)$

Account Debit Credit