Prepare an adjusted trial balance

Cash at bank Date Details June 1 Capital 14 Sales revenue 18 Accounts receivable 23 Sales revenue 27 Accounts receivable Debit Date Details 22,000 June 1 Shop equipment (cost) 460 1 Prepaid insurance 3,990 5 Postage and stationery expense 990 8 Advertising expense 3,190 8 Accounts payable 25 Accounts payable 30 Electricity expense 30 Wages expense 30 Drawings No. 100 Credit 5,000 4,440 350 1,410 16,407 5,500 230 740 1,040 Details Accounts receivable Date June 11 Sales revenue 12 Sales revenue 13 Sales revenue 26 Sales revenue Debit Date Details 7,190 June 18 Cash at bank 4,350 18 Discount allowed 4,200 24 Sales returns and allowances 6,600 27 Cash at bank No. 110 Credit 3,990 210 1,160 3,190 Details Details Inventory Date June 2 Accounts payable 7 Accounts payable 24 Cost of sales 27 Accounts payable Debit Date 20,600 June 11 Cost of sales 18,230 12 Cost of sales 360 13 Cost of sales 6,900 14 Cost of sales 23 Cost of sales 26 Cost of sales No. 120 Credit 3,700 2,500 2,500 240 450 3,100 Prepaid insurance Date June 1 Cash at bank Details Details Debit Date 4,440 June 30 Insurance expense No. 130 Credit 370 No. 171 Credit Details Date Details Shop equipment (cost) Date June 1 Bank loan 1 Cash at bank Debit 27,000 5,000 Accumulated depreciation - shop equipment Date Details Debit Date Details June 30 Depreciation expense No. 172 Credit 533 Details Details Accounts payable Date June 8 Cash at bank 8 Discount received 25 Cash at bank Debit Date 16,407 June 2 Inventory 1,823 7 Inventory 5,500 27 Inventory No. 200 Credit 20,600 18,230 6,900 PAYG withholding payable Date Details Debit Details Date June 30 Wages expense No. 210 Credit 60 No. 220 Superannuation payable Date Details Credit Debit Date Details June 30 Superannuation expense 73 Bank loan Date Details Debit Date Details June 1 Shop equipment (cost) 30 Interest expense No. 230 Credit 27,000 113 Capital Date Details Debit Details Date June 1 Cash at bank No. 300 Credit 22,000 No. 310 Credit Drawings Date June 30 Cash at bank Details Date Details Debit 1,040 Sales revenue Date Details Debit Date Details June 11 Accounts receivable 12 Accounts receivable 13 Accounts receivable 14 Cash at bank 23 Cash at bank 26 Accounts receivable No. 400 Credit 7,190 4,350 4,200 460 990 6,600 Date Details No. 410 Credit Sales returns and allowances Date Details June 24 Accounts receivable Discount received Date Details Debit 1,160 No, 420 Debit Details Date June 8 Accounts payable Credit 1,823 Details Details No. 500 Credit 360 Cost of sales Date June 11 Inventory 12 Inventory 13 Inventory 14 Inventory 23 Inventory 26 Inventory Debit Date 3,700 June 24 Inventory 2,500 2,500 240 450 3,100 No. 600 Credit Date Details Debit 1,410 No. 610 Credit Debit Date Details 533 Advertising expense Date Details June 8 Cash at bank Depreciation expense Date Detalls June 30 Accumulated depreciation - shop equipment Discount allowed Date hoetalls June 18 Accounts receivable Electricity expense Date June 30 Cash at bank No. 620 Credit Debit Date Details 210 No. 630 Credit Debit Details Date Details 230 No. 640 Debit Date Details Details Credit Insurance expense Date June 30 Prepaid insurance 370 Interest expense Date June 30 Bank loan No. 650 Credit Details Debit Date Details 113 No. 660 Postage and stationery expense Date Details June 5 Cash at bank Debit Date Details Credit 350 No. 670 Credit Superannuation expense Date Details June 30 Superannuation payable Debit Date Details 73 No. 690 Credit Debit Date Details Wages expense Date Details June 30 Cash at bank 30 PAYG withholding payable 740 60 Prepare an adjusted trial balance