The following trial balance has been extracted from the books of Yan Co. as at 30 April 2022: Capital Insurance Salaries & wages Rent received Motor vans Trade receivables Trade payables Land and building Sales 5% loan Commission received Additional information: a. b. C. d. e. Debit $ 3,650 10,910 67,300 23,490 200,000 305,350 Credit $ 90,000 24,000 15,728 120,000 50,000 5.622 305,350 The insurance paid was for five months commencing on 1 April 2022. Salary of $500 will be paid on 6 May 2022. Rent earned of $2,000 for April 2022 has not been received or recorded. The 5% loan was taken on 1 February 2022. Interest expense has not been accounted for. A deposit of $8,000 received from a customer for goods to be delivered in May 2022 was recorded in the sales account. Required: Prepare an adjusted Trial Balance as at 30 April 2022 incorporating the additional information shown above.