The post-closing trial balance at 30 June 2020 of Payneham Professional Services is shown below. Transactions completed during the year ended 30 June 2021 are summarised below: 1. Collections on accounts receivable totalled $101,750. 2. Consulting fees of $109,310 plus GST of 10% were receivable during the year. Clients are invoiced after services are provided and are given 30 days in which to pay. 3. Rent paid in advance was $18,080, plus GST. 4. Office supplies were purchased during the year for $470 plus GST in cash and $520 plus GST on credit. 5. Tat withdrew $31,000 for private use. 6. Salary payments amounted to $39,610, of which $520 was for salaries accrued in the year ended 30 June 2019. 7. Advertising totalling $4,170 plus GST was purchased on credit. 8. Electricity expense of $4,460 plus GST was paid. 9. Accounts payable of $3,570 were paid. GST payable of $11,310 less GST receivable of $2,980 were forwarded in cash during the year to the Australian Taxation Office. 10. The following additional information should be considered for adjusting entries: 11. Unused office supplies on hand at the end of the year totalled $940. 12. Depreciation on the furniture and equipment is $5,700. 13. Salaries earned but not paid amount to $1,460. 14. Rent paid in advance in transaction 3. Rent for 6 months of $9,040 plus GST was paid in advance on 1 August and 1 February Payneham Professional Services Post-closing trial balance as at 30 June 2020 Account Account no. Debit Credit Cash at bank 1100 $18,350 Accounts receivable 1101 11,710 Prepaid rent 1102 1,505 GST receivable 1105 2,780 Office supplies 1106 1,640 Furniture and equipment 1110 35,610 Accumulated depreciation furniture and equipment 1111 $12,050 Accounts payable 2200 6,750 Salaries payable 2201 520 GST payable 2203 6,350 Tat Chiang, capital 3000 45,925 $71,595 $71,595 (a) Prepare the ledger of Payneham Professional Services by opening Taccounts for the accounts listed in the post-closing trial balance and for the accounts listed below. Post the 30 June 2020 balances. (Leave blank any answer fields that do not require an answer.) Cash at bank 1100 1/7/20 Balance b/d Accounts receivable 1101 Prepaid rent 1102 GST receivable 1105 Office supplies 1106 Furniture and equipment 1110 Accumulated depreciation - furniture and equipment 1111 Accounts payable 2200 Salaries payable 2201 Salaries payable 2201 GST payable 2203 Tat Chiang, capital 3000