The following unadjusted trial balance is taken from the ledger of Tim's Top Business Services on 30 June 2019. Account Debit Credit Cash at bank $48 000 Accounts receivable 74 000 Prepaid insurance 24 000 Equipment 130 000 Accumulated depreciation - equipment $60 000 Accounts payable 64 000 Tim Wang, Capital 72 000 Tim Wang, Drawings 50 000 Service revenue 340 000 Wages expense 130 000 Electricity expense 54 000 Sundry expense 26 000 $536 000 $536 000