Mario's Pizza Palace Adjusted trial balance as at 30 June 20XX Credit Account number 100 110 120 130 140 150 Debit 40,290 460 668 1,205 921 288 1,212 16,350 160 14,474 36,880 170 171 180 181 200 210 220 230 280 300 310 400 410 420 430 500 510 15,578 13,781 1,176 273 1,384 18,885 59,676 41,712 183,561 49 Account Cash Cash float Accounts receivable Inventory - food Inventory - packaging Prepaid advertising Prepaid insurance Motor vehicles (cost) Accumulated depreciation - motor vehicles Store equipment (cost) Accumulated depreciation - store equipment Accounts payable PAYG withholding payable Superannuation payable Wages payable Bank loan Owner's capital Owner's drawings Sales income Sales returns and allowances Discounts received Delivery income Food purchases Purchase returns and allowances Packaging costs Discount given Freight inwards Accountancy fees Advertising expense Bank charges Depreciation Electricity and gas expense Insurance expense Interest expense Motor vehicles expense Printing, postage and stationery expense Rent expense Repairs and maintenance expense Sundry expenses Superannuation expense Telephone expense Wages expense 537 32 55,310 418 520 530 540 600 605 610 615 620 625 630 13,652 274 77 1,278 3,798 861 6,958 3,028 2,766 1,005 5,224 426 26,776 716 348 3,313 3,790 40,140 309,775 635 640 645 650 655 660 665 670 309,775 Date Description Post ref. Debit Credit 20xX June C (Close income accounts to profit or loss summary) (Close purchase returns and record closing inventory to profit or loss summary) | HH uh uuuuuu (Close opening inventory accounts and expenses to profit or loss summary) (Transfer profit or loss summary to owner's capital) (Close owner's drawings to owner's capital)