Q3. The following ledger account balances have been extracted from the books of ZBT Corporation as at 31 December, 2018: (1.5 Marks) Ledger Accounts Balances Amount (S) Cash 105,000 Travel and entertainment expenses 6,250 Insurance expenses 5,000 Account Receivable 90,000 Advertising supplies 31,2501 Salaries expense 50,000 Rent expenses 11,250 Prepaid insurance 7,500 Office equipment 25,000 Dividends 6,250 Service revenue 135,000 Land and Building 27,500 Machinery 12,500 Unearned service revenue 23,750 Share capital-Ordinary 125,000 Notes Payable 62,500) Accounts payable 31,250 You are required to prepare a Trial Balance. Answer: 3 3