The June transactions above have been journalised and posted. Cash at bank Date Details Debit Date Details June 1 Capital 21,000 June 1 Shop equipment (cost) 14 Sales revenue 410 1 Prepaid insurance 18 Accounts receivable 3,990 5 Postage and stationery expense 23 Sales revenue 950 8 Advertising expense 27 Accounts receivable 4,050 8 Accounts payable 25 Accounts payable 30 Electricity expense 30 Wages expense 30 Drawings No.100 Credit 5,000 3,910 420 1,460 16,434 4,500 240 850 900 Accounts receivable Date Details June 11 Sales revenue 12 Sales revenue 13 Sales revenue 26 Sales revenue Debit Date Details 7,120 June 18 Cash at bank 4,590 18 Discount allowed 4,200 24 Sales returns and allowances 7,000 27 Cash at bank No.110 Credit 3,990 210 540 4,050 Inventory Date Details June 2 Accounts payable 7 Accounts payable 24 Cost of sales 27 Accounts payable Debit Date Details 21,200 June 11 Cost of sales 18,260 12 Cost of sales 360 13 Cost of sales 7,600 14 Cost of sales 23 Cost of sales No.120 Credit 3,680 2,500 2,300 220 480 Inventory Date Details June 2 Accounts payable 7 Accounts payable 24 Cost of sales 27 Accounts payable Debit Date Details 21,200 June 11 Cost of sales 18,260 12 Cost of sales 360 13 Cost of sales 7,600 14 Cost of sales 23 Cost of sales 26 Cost of sales No.120 Credit 3,680 2,500 2,300 220 480 3,500 No.130 Credit Date Details Debit 3,910 Prepaid insurance Date Details June 1 Cash at bank Shop equipment (cost) Date Details June 1 Bank loan June 1 Cash at bank No.171 Credit Date Details Debit 26,000 5,000 Details Accounts payable Date Details June 8 Cash at bank 8 Discount received 25 Cash at bank Debit Date 16,434 June 2 Inventory 1,826 7 Inventory 4,500 27 Inventory No.200 Credit 21,200 18,260 7,600 PAYG withholding payable Date Details Debit Date Details June 30 Wages expense No.210 Credit 50 Bank loan Date Details Debit Date Details June 1 Shop equipment (cost) No.230 Credit 26,000 Capital Date Details Debit Date Details June 1 Cash at bank No.300 Credit 21,000 No.310 Credit Debit Date Details 900 Drawings Date Details June 30 Cash at bank Sales revenue Date Details Debit Date Details June 11 Accounts receivable 12 Accounts receivable 13 Accounts receivable 14 Cash at bank 23 Cash at bank 26 Accounts receivable No.400 Credit 7,120 4,590 4,200 410 950 7,000 Sales returns and allowances Date Details June 24 Accounts receivable No.410 Credit Debit Date Details 540 Discount received Date Details Debit Date June Details 8 Accounts payable No.420 Credit 1,826 Details Details No.500 Credit 360 Cost of sales Date June 11 Inventory 12 Inventory 13 Inventory 14 Inventory 23 Inventory 26 Inventory Debit Date 3,680 June 24 Inventory 2,500 2,300 220 480 3,500 No.600 Credit Date Details Debit 1,460 Advertising expense Date Details June 8 Cash at bank Discount allowed Date Details June 18 Accounts receivable No.620 Credit Debit Date Details 210 No.630 Credit Debit Date Details 240 Electricity expense Date Details June 30 Cash at bank Postage and stationery expense Date Details June 5 Cash at bank No.660 Credit Debit Date Details 420 Wages expense Date Details June 30 Cash at bank A NAVALL-I------LI. No.690 Credit Debit Date Details 850 No.690 Credit Debit Date Details Wages expense Date Details June 30 Cash at bank 30 PAYG withholding payable 850 50 Accounts receivable subsidiary ledger Debit Credit 4,590 540 4,050 Academy Diving School Date Explanation June 12 Invoice 24 Adjustment note 27 Receipt Serious Fun Date Explanation June 13 Invoice 18 Receipt 26 Invoice Surfng World Date Explanation June 11 Invoice Credit Debit 4,200 Aoct code: ADI Balance 4,590 Dr 4,050 Dr 0 Acct code: SFU Balance 4,200 Dr 0 7,000 Dr Acct code: SWO Balance 7,120 Dr 4,200 7,000 Debit Credit 7,120 Accounts payable subsidiary ledger Debit Credit 21,200 4,500 Excitement Plus Date Explanation June 2 Invoice 25 Payment Surf Imports Date Explanation June 7 Invoice 8 Payment Acct code: EPL Balance 21,200 16,700 Acct code: SIM Balance 18,260 0 Debit Credit 18,260 18,260 Accounts payable subsidiary ledger Debit Credit 21,200 4,500 Excitement Plus Date Explanation June 2 Invoice 25 Payment Surf Imports Date Explanation June 7 Invoice 8 Payment 27 Invoice Acct code: EPL Balance 21,200 16,700 Acct code: SIM Balance 18,260 0 7,600 Debit Credit 18,260 18,260 7,600 Prepare a trial balance as at 30 June. Schedules of accounts receivable and accounts payable will be provided. (Note: Enter accounts in ascending account number order. Leave blank any answer fields that do not require an answe Skate 'n' Surf Trial balance as at 30 June 20XX Debit Account no. Account Credit $