Question 1 (100 marks) - HRM Kim's Nursery sells a wide variety of plants and offers courses on summer and winter garden maintenance. Kim Linge prepared the unadjusted trial balance in December 2021, shown below. Kim's Nursery Unadjusted Trial Balance as of December 31, 2021 DR CR (S) Cash 17,760 Supplies for course 11,730 Plant 36,980 Prepaid insurance 1,800 Tractor 9,900 -Accumulated depreciation - Tractor 660 Building 67,000 -Accumulated depreciation - Building 43,550 Land 148,000 Accounts payable 560 Unearned course revenue 2,700 Kim Linge, Capital 181,890 Kim Linge, Withdrawal 6,000 Course revenue 220,640 Cost of course revenue 90,940 Salaries expenses 42,000 Utilities expenses 16,250 Maintenance expenses 1,640 Account receivable Supplies expenses Depreciation in tractor Depreciation in building Insurance expenses Accrued expenses 450,000 450,000 2