Please answer for the last photo:

Prepare an unadjusted trial balance. Remember debits must equal credits.

Case Study Full Accounting Cycle Melissa Days and Kelly Harbor formed the Corporation Sports R Us. They sell sporting goods and give lessons. They have hired you to update their transactions for the business. They have provided you with the opening balances and a list of transactions for the month of June. The company's Chart of Accounts is also included as shown below. The opening balances for the month of June are as follows: Sports R Us Balance Sheet As at May 31, 2019 Assets Liabilities Cash $37,000 Accounts Payable $9,800 Accounts Receivable 12,500 Unearned Revenue 4,200 Prepaid Insurance 9,250 Bank Loan 25,000 Office Supplies 5,000 Merchandise Inventory 8,750 Total Liabilities 39,000 Property, Plant & Equipment 95,000 Stockholder's Equity Accumulated Depreciation (23,000) Common Stock 70,000 Retained Earnings 35,500 Total Stockholder's Equity 105,500 Total Assets $144,500 Total Liabilities & Owners' Equity $144,500 Jun 1 Jun 12 Transactions for the month of June: Purchased sports equipment on account from Modern Furniture (to be recorded i Jun 7 Received cash from customers for various sports camps completed this week Jun 8 Paid rent for the month of June Jun 10 Prepaid insurance for one year Paid utility bill from May Jun 15 Paid bi-weekly wages to employees Paid interest on bank loan Jun 20 Received telephone bill to be paid next month Purchased office supplies from Office Barn on account Jun 25 Made principal payment on bank loan Paid cash dividends to stockholder's Jun 27 Purchased Inventory for the store on account from Sports World Record monthly cash sales for the store Jun 30 Record COGS for monthly sales Jun 15 $11,000 $24,250 $2,900 $2,400 $1,900 $5,750 $300 $650 $1,700 $4,000 $2,500 $11,500 $13,500 $8,750 Jun 22 Jun 26 Jun 30 Account # 400 410 The Chart of Accounts (GL no.) is shown below: Account Description Account # ASSETS Cash 101 Accounts Receivable 105 Prepaid Insurance 110 Office Supplies 115 Merchandise Inventory 120 Property, Plant & Equipment 130 Accumulated Depreciation 140 LIABILITIES Accounts Payable 200 Salaries Payable 205 Interest Payable 210 Unearned Revenue 215 Bank Loan 220 Account Description REVENUE Service Revenue Sales Revenue EXPENSES Advertising Expense COGS Insurance Expense Maintenance Expense Rent Expense Telephone Expense Salaries Expense Office Supplies Expense Depreciation Expense Interest Expense 500 505 510 515 520 530 540 550 555 560 STOCKHOLDER'S EQUITY Common Stock Retained Earnings Dividends Income Summary 300 310 315 320 Date Accounts titles and explanation PR Debit Credit June 15 Interest expense June 1 $300 $11,000 Property, plant and equipment Cash Accounts payable $11,000 $300 To record interest expense paid.) (To record purchase of equipment on account.) June 20 Telephone expense S650 Cash June 7 $24,250 Accounts payable Service revenue $24,250 S650 (To record service revenue on cash.) (To record telephone bill with paid in future) June 22 Office supplies Rent expense June 8 $1.700 $2.900 Cash Accounts payable $1,700 $2.900 (To record rent expense paid.) (To record purchase of office supplies on account) Bank loan Prepaid insurance June 25 $2.400 June 10 $4,000 Cash Cash $4,000 $2,400 (To record payment made in advance for prepaid.) (To record principal of bank loan paid.) June 26 Dividends June 12 Account payable $1.900 $2.500 Cash Cash $1.900 $2.500 (To record payment made to accrued utilities) (To record dividends paid) June 15 Merchandise Inventory June 27 Salaries expense $11,500 $5,750 Accounts payable Cash S11,500 $5,750 (To record salaries expense paid.) (To record purchase of inventory on account.) June 30 Interest expense Cash $13,500 June 15 $300 Sales revenue Cash $300 $13,500 (To record interest expense paid.) (To record sales revenue on cash.) Telephone expense June 30 Cost of goods sold June 20 $650 $8,750 Accounts payable Merchandise Inventory $650 $8,750 (To record telephone bill with paid in future) (To record cost of goods sold.) TRUE 91,100 91,100 TRUE Cash Description Op. Balance Debit Credit Debit Credit Balance (Dr) Account Dividends Date Description June 1 Op. Balance June 26 24,250 2,500 2,500 2,500 Account Date June 1 June 7 June 8 June 10 June 12 June 15 June 15 June 25 June 26 June 30 2,900 2,400 1,900 5,750 300 4,000 2,500 Balance (Dr) 37,000 61,250 58,350 55,950 54,050 48,300 48,000 44,000 41,500 55,000 Account Service revenue Date Description June 7 Debit Credit 24,250 Balance (CI) 24,250 13,500 Account Date June 1 Debit Account Sales revenue Date Description June 30 Accounts receivable Description Debit Op. Balance Credit 13,500 Balance (CI) 13,500 Credit Balance (Dr) 12,500 Account Cost of goods sold Date Description June 30 Credit Prepaid insurance Description Op. Balance Debit 8,750 Balance (Dr) 8,750 Debit Account Date June 1 June 10 Credit Balance (Dr) 9,250 11,650 2,400 Account Insurance expense Date Description Debit Credit Balance (Dr) Account Date office supplies Description Debit Credit Balance (Dri Date Description Debit Credit Balance (Dr) Office supplies Description Op. Balance Debit Account Date June 1 June 22 Credit Balance (Dr) 5,000 6,700 1,700 Account Rent expense Date Description June 8 Credit Debit 2,900 Balance (Dr) 2,900 Credit Account Date June 1 June 27 June 30 Merchandise inventory Description Debit Op. Balance 11,500 Balance (Dr) 8,750 20,250 11,500 8,750 Account Telephone expense Date Description June 20 Credit Debit 650 Balance (Dr) 650 Account Date June 1 June 1 Property, plant and equipment Description Debit Credit Op. Balance 11,000 Balance (Dr) 95,000 106,000 Account Salaries expense Description June 15 Date Credit Balance (Dr) Debit 5,750 5,750 Account Date June 1 Accumulated depreciation Description Debit Op. Balance Credit Balance (C) 23,000 Account Office supplies expense Date Description Debit Credit Balance (Dr) Account Depreciation expense Date Description Debit Credit Balance (Dr) Account Date June 1 Sheet43 Accounts payable Description Debit Credit Balance (CT) Op. Balance 9.800 Sheet 44 Sheet45 Sheet46 Sheet47 Sheet48 Sheet49 Sheetso Sheet1 Search the web and Windows 0 2020-09(2) SEP.xlsx - Microsoft Excel DEVELOPER HOME INSERT PAGE LAYOUT FORMULAS DATA REVIEW VIEW fa H 1 K N o 5 T M TRUE Q 91,100 R 91,100 TRUE Accounts payable Description Op. Balance Account Depreciation expense Date Description Debit Credit Debit Credit Balance (Dr) 11,000 Account Date June 1 June 1 June 12 June 20 June 22 June 27 1,900 Balance (CI) 9,800 20,800 18,900 19,550 21,250 32,750 650 1,700 11,500 Account interest expense Date Description June 15 Credit Debit 300 Balance (Dr) 300 Account Date June 1 Unearned revenue Description Debit Op. Balance Credit Balance (1) 4,200 Bank loan Description Op. Balance Debit Account Date June 1 June 25 Credit Balance (CT) 25,000 21,000 4,000 Aber 0 De Search Madeline Cervantes MC xxx - Part 1 - Accounting Cycle Fal 20193 - Excel 1 - ) Data REICH View Fle Home Insert Page Layout Formula Share Comments Annum - Calibri 10A Geral 27 X Cut Copy 3 format Pants ==. 2 Wrap Text 5. Murgu 2 Carte - 2 Normal Conditional Forma Calculation Formwiliny - Tulle Goud Neutral Exploratory. 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