MESSI Adjusted Trial Balance As at 30 June 2022 \begin{tabular}{|l|l|l|} \hline Accounts & DR & CR \\ \hline Cash & $43,000 & \\ \hline Supplies & $1,000 & \\ \hline Prepaid Insurance & $3,000 & \\ \hline Land & $80,000 & \\ \hline Equipment & $120,000 & \\ \hline Accumulated Depreciation - & & $40,000 \\ \hline Equip & & \\ \hline Accounts Payable & & $1,000 \\ \hline Unearned Admissions Revenue & & $1,000 \\ \hline Mortgage Payable & & $50,000 \\ \hline Messi, Capital & & $100,000 \\ \hline Messi, Drawing & $25,000 & \\ \hline Revenue & & $200,000 \\ \hline Salaries Expense & $80,000 & \\ \hline Advertising Expense & $10,000 & \\ \hline Utilities Expense & $6,000 & \\ \hline Insurance Expense & $4,000 & \\ \hline Supplies Expense & $5,000 & \\ \hline Depreciation Expense & $15,000 & \\ \hline Totals & $392,000 & $392,000 \\ \hline \end{tabular} MESSI Adjusted Trial Balance As at 30 June 2022 \begin{tabular}{|l|l|l|} \hline Accounts & DR & CR \\ \hline Cash & $43,000 & \\ \hline Supplies & $1,000 & \\ \hline Prepaid Insurance & $3,000 & \\ \hline Land & $80,000 & \\ \hline Equipment & $120,000 & \\ \hline Accumulated Depreciation - & & $40,000 \\ \hline Equip & & \\ \hline Accounts Payable & & $1,000 \\ \hline Unearned Admissions Revenue & & $1,000 \\ \hline Mortgage Payable & & $50,000 \\ \hline Messi, Capital & & $100,000 \\ \hline Messi, Drawing & $25,000 & \\ \hline Revenue & & $200,000 \\ \hline Salaries Expense & $80,000 & \\ \hline Advertising Expense & $10,000 & \\ \hline Utilities Expense & $6,000 & \\ \hline Insurance Expense & $4,000 & \\ \hline Supplies Expense & $5,000 & \\ \hline Depreciation Expense & $15,000 & \\ \hline Totals & $392,000 & $392,000 \\ \hline \end{tabular}