Table 5 - Trial balance for Noor, Blake and Alice Partnership as at 30 June 2022 Account name Cost of goods sold Advertising Debit $ 22,000 900 Bank charges 220 Cleaning expenses 1,380 Postage and stationery 1,100 Depreciation 9,000 Telephone 1,800 Office supplies 2,600 Cash at bank 40,000 Inventory 55,000 Accounts receivable 40,300 Office furniture and 90,000 equipment Accumulated depreciation Sales Credit $ 18,000 99,000 Account name Accounts payable Loan from partner - Blake Capital - Noor Capital - Blake Capital - Alice Current - Noor Debit $ Credit $ 6,000 8,000 60,000 40,000 20,000 31,400 Current - Blake 23,600 Current - Alice 1,700 Drawings - Noor 20,000 Drawings - Blake 15,000 Drawings - Alice 5,000 306,000 306,000 Other information: Salary due (not paid) to Noor - $19,000 Interest on loan due (not paid) to Blake - $2,000 A. As per the partnership agreement, interest on fixed capital is 7% and interest on drawings is 15%. General Journal entries for the end of period adjustments.