Non-GST version The ledger of Catherine Delaney, Financial Consultant, contains the following account balances on 30 June 2020. Account Debit Credit Cash at Bank $ 5200 Accounts Receivable 9260 Office Supplies 1 140 Land 60 000 Building 152 000 Accumulated Depreciation - Building $ 64000 Office Equipment 23 400 Accumulated Depreciation - Office Equipment 6420 Accounts Payable 7 960 Unearned Consulting Fees 2 000 Mortgage Payable 88 600 C. Delaney, Capital 72 130 C. Delaney, Drawings 52 780 Consulting Fees Revenue 156 860 Insurance Expense 1 660 Salaries Expense 87 940 Electricity Expense 760 Interest Expense 2090 Telecommunications Expense 1 740 $ 397 970 $ 397 970