Record all of the transactions and events for July 1, 2018, through June 30, 2019, and prepare the pre-closing trial balance as of June 30, 2019. ***Post Closing Trial Balance as of 06/30/2018 is provided***

The following took place between July 1, 2018, and June 30, 2019:

1. Additional parts inventory was purchased on account for $38,500. 2. Services provided on account total $97,000; $67,000 was for departments in the General Fund while $31,000 was for the Enterprise Fund. 3. Parts used during the period were $37,700. 4. Payments made on Accounts Payable amounted to $39,800. 5. The Motor Pool collected $63,000 from the General Fund and $26,000 from the Enterprise Fund. 6. Salaries of $48,900 were paid. This amount includes the payment of the Accrued Wages Payable on June 30, 2018. All of these are determined to be part of the cost of services provided. 7. The Motor Pool repaid $9,000 to the Enterprise Fund for funds previously advanced. 8. To provide working capital, the Motor Pool on January 2, 2019, borrowed$13,000 from the bank signing a 3% note due on December 31, 2021. Annual interest payments are due on December 31.

Additional Information:

1. Depreciation for the fiscal year ending June 30, 2019, was properly calculated as $6,900. 2. Unpaid wages as of June 30, 2019, were $980.

Trial Balance as of 6/30/18 17,500 Cash Due from General Fund 7,000 Parts Inventory 4,000 Land 5,000 Buildings 35,000 Accumulated Depreciation Building 6,500 5,500 Accounts Payable Accrued Wages Payable Advance from Enterprise Fund 300 25,000 Net Position 31,200 Total 68,500 68,500