Ronald and Associates Pty Ltd was registered on 1 June 2021. Prepare the trial balance as of 30 June 2021 based on the three-column ledgers below. General Ledgers Cash at Bank Date Debit Credit Balance $0 ? $50,000 $4,000 ? ? 01/06/2021 01/06/2021 08/06/2021 13/06/2021 17/06/2021 20/06/2021 23/06/2021 25/06/2021 26/06/2021 30/06/2021 30/06/2021 ? Description brought down Share Capital Revenue Travel Expense Salary Expense Dividend Account receivable Equipment Account Payable Salary Expense Rent Expense $1,500 $2,000 $3,000 ? $3,000 ? ? ? $2,500 $3,000 $2,000 $3,000 ? ? Debit Credit Balance $0 Accounts Receivable Date Description 01/06/2021 brought down 14/06/2021 Revenue 18/06/2021 Revenue 23/06/2021 cash 27/06/2021 Revenue ? $3,000 $6,000 ? $3,000 ? $5,000 ? Credit Equipment Date 01/06/2021 25/06/2021 Description Debit brought down Account Payable & Cash $5,000 Balance $0 ? Debit Credit Balance $0 Accounts Payable Date 01/06/2021 07/06/2021 25/06/2021 26/06/2021 Description brought down Supplies Expense Equipment Cash ? $2,500 $2,500 ? $3,000 ? Debit Credit Balance Share Capital Date 01/06/2021 01/06/2021 Description brought down Cash $0 $50,000 ? Debit Credit Balance Dividend Date 01/06/2021 20/06/2021 Description brought down Cash $0 $3,000 ? Revenue Debit Credit Description brought down Cash Balance $0 ? Date 01/06/2021 08/06/2021 14/06/2021 18/06/2021 27/06/2021 ? Accounts Receivable Accounts Receivable Accounts Receivable $4,000 $3,000 $6,000 $5,000 ? ? Salary Expense Date Debit Credit Balance Description brought down Cash 01/06/2021 17/06/2021 30/06/2021 $0 ? $2,000 $2,000 Cash ? Debit Credit Rent Expense Date 01/06/2021 30/06/2021 Description brought down Cash Balance $0 $3,000 ? Travel Expense Date Debit Credit Balance Description brought down Cash 01/06/2021 13/06/2021 $0 $1,500 ? Debit Credit Balance Supplies Expense Date 01/06/2021 07/06/2021 Description brought down Account Payable $0 ? $2,500 Trial Balance Ronald & Associates Pty Ltd Trial Balance As of 30 June 2021 Debit 40,000 Credit Cash at Bank Accounts Receivable Equipment Accounts Payable Share Capital Dividend Revenue Salary Expense Rent Expense Travel Expense Supplies Expense 70,000 70,000