The following balances were taken from the accounting records of Jurong Tree Services as at

th

June before end of period adjustments.

Cash

Accounts receivable

Supplies

Plant & equipment

Accounts payable

Capital January

Drawings

Fees revenue

Supplies expense

Marketing expenses

Financing expenses

General & administrative expenses

$

The following is additional information on items that have not been incorporated into the account

balances on the th of June above for reporting.

Additional information endofperiod adjustments:

a The bill for monthly internet connection usually arrives on the th of the next month. The

internet connection fee for the month of June is expected to be $

b The owner withdrew $ cash from the business.

c Depreciation expense of $ for the equipment used has not been incorporated.

Explain and adjust the appropriate account balances listed above for the following additional

information, show the balances as of the th June that were affected by the adjustments.