Lars has prepared all general journal entries and a ten-column worksheet for 31 July 2021 Trial Balance XYS Ltd as at 31 July 2021 Trial Balance Adjustments Adj Trial Balance Income Statement Balance Sheet DR CR DR CR DR CR DR CR DR CR Bank 146,000 146,000 146,000 Accounts Receivable 50,000 20,000 30,000 30,000 Inventory 134,000 134,000 134,000 Motor Vehicles 300,000 300,000 300,000 Accum Depn 10,000 10,000 10,000 Accounts Payable 60,000 60,000 60,000 Loan 150,000 150,000 150,000 Capital 320,000 320,000 320,000 Drawings 4,000 4,000 4,000 Sales 244,000 244,000 244,000 Wages 50,000 50,000 50,000 Cost of Sales 90,000 90,000 90,000 Depreciation 10,000 10,000 10,000 Bad Debts 20,000 20,000 20,000 Profit and Loss 74,000 Retained Eamings 74,000 774,000 774,000 30,000 30,000 784,000 784,000 244,000 244,000 614,000 614,000 and has asked you to post the end of month journal entries to the following ledger accounts; Capital and Profit & Loss Summary Capital Balance 320,000 Profit & Loss Summary Sales $90,000 Bad Debts Inventory $74,000 Various Expenses $10,000 Depreciation $4,000 $50,000 Accounts Receivable Net Profit Cost of Sales Captial Sundry Expenses Drawings $170,000 Wages Profit & Loss Summary $20,000 Accumulated Depreciation $244,000