The following trial balance was prepared from the ledger accounts of Taiwan Consultants a firm of management consultants. Taiwan Consultants Unadjusted Trial Balance as at 30 June 2011 Debit Credit 41,520 11,890 152,000 Bank Stock office supplies on hand Office equipment Accumulated depreciation, office equipment Premises Accumulated depreciation, premises Accounts payable GST collections GST outlays 24,400 800,000 64,000 33,000 5,500 3,500 46,000 Accounts receivable Fees revenue 880,600 16,000 Rent revenue Advertising expense Administrative expenses Salaries 25,000 30,000 390,000