Take me to the text High Flying Biplane provides sight-seeing tours in vintage biplanes. The company is owned by Frank Bridges. The closing balances at the end of June 2021 and the chart of accounts is shown below. High Flying Biplane Balance Sheet As at June 30, 2021 Assets Cash Liabilities $8,500 Accounts Payable $8,700 Accounts Receivable $6,300 Unearned Revenue $3,800 Prepaid Insurance $1,500 Bank Loan $20,200 Equipment $41,900 Total Liabilities $32,700 Owners' Equity Bridges, Capital $25,500 Total Liabilities & Owners' Total Assets $58,200 $58,200 Equity Account Account Account Description Account Description # # ASSETS REVENUE Cash 101 Service Revenue 400 Accounts Receivable 105 EXPENSES Prepaid Insurance Equipment LIABILITIES 110 Advertising Expense 500 120 Insurance Expense 515 Interest Expense 520 Accounts Payable 200 Telephone Expense 550 Interest Payable 205 Unearned Revenue 210 Bank Loan 215 OWNER'S EQUITY Bridges, Capital 300 Bridges, Withdrawals 310