QUESTION The following account balances have been taken from the general ledger of Smart Tuition Centre as at 30 June 2016. The account balances are listed in alphabetical order. The accounting year ends on 30 June 2016. Account Balance ($) Accounts payable 6,000 Accounts receivable 820 Advertising expense 4,000 Capital 48,600 Cash 3,200 Tuition fees earned 24,800 Drawings 1,600 Electricity expense 9,200 Equipment 10,000 Insurance expense 1,200 Interest expense 2,000 Land 35,580 4,800 Rent expense Salaries expense 7,000 Required: Prepare a trial balance as at 30 June 2016 from the general ledger balances given above