Pretty Plants Pty Ltd, providing landscaping services, began operations on 1 May 2020. The trial balance as of 30 June 2020 is as follows:

Pretty Plants Pty Ltd Trial Balance 30 June 2020
Account Name	Debit $	Credit $
Cash	30,000
Accounts receivable	24,500
Prepaid insurance	28,800
Supplies	14,800
Gardening equipment	46,400
Accounts payable		25,200
Revenue received in advance		6,400
Share capital		74,500
Service revenue		68,800
Salaries expense	28,300
Telephone expense	2,100
	174,900	174,900

In addition to those accounts listed on the trial balance, the chart of accounts of Pretty Plants Pty Ltd also contains the following accounts: Accumulated depreciation, Telephone payable, Depreciation expense, Supplies expense and Insurance expense.

Other transactions were as follows:

1. A telephone bill was received for $375 has not been recorded and will not be paid until next month.
2. Services related to fifty percent (50%) of the revenue received in advance have been performed this month.
3. The insurance policy is for 2 years commencing 1 May 2020.
4. Services performed amounting to $4,320 have been completed but not yet collected and recorded this month.
5. Gardening equipment has a life of 5 years with no residual value and is being depreciated at $773 per month.
6. Supplies on hand at 30 June 2020 amount to $8,200.

Required:

Use the template below to prepare an Adjusted Trial Balance after adjusting the transactions.

Note: you may need to do your own workings separately before entering the final answer in the adjusted trial balance template. Avoid using symbols such as the $ sign and comma.

Pretty Plants Pty Ltd Trial Balance 30 June 2020
Account Name	Debit $	Credit $