The schedule of accounts receivable, schedule of accounts payable and trial balance for Let it Snow are shown below. Schedule of Accounts Receivable as at 31 May 20XX Customer Invoice No. Terms Date of Invoice Amount Due Mountain Lake Resort 3347 N30 15/05/20XX $2,160.00 Snow Ski Holidays 3339 N30 3/05/20XX 1,320.00 Snow Ski Tours 3352 N30 29/05/20xx 2.280.00 $ 5.760.00 Schedule of Accounts Payable as at 31 May 20XX Supplier Invoice No. Terms Date of Invoice Amount Due Jordan, Mitchell 1753 NZ 31/05/20XX $ 960.00 Skicentral NZ Wholesalers 13467 N30 30/04/20XX 2,400.00 The South Face 9412 N30 8/05/20xx 2.464.00 $ 5,824.00 Let It Snow Trial Balance as at 31 May 20xx Account Number Account Debit Credit 100 Bank Account $ 14,632.20 105 Petty Cash 200.00 110 Accounts Receivable 5,760.00 120 Prepaid Insurance 381.25 130 Prepaid Rates and Taxes 164.75 140 GST Paid (Outlays) 1,905.75 160 Buildings and Improvements (Cost) 350,000.00 161 Accumulated Depreciation - Bldgs and Improvements GA $ 43,750.00 CASH Date Account Cheque No. Post Ref Accounts Payable June 4 Telephone 1194 685 5 Jordan, Mitchell 1195 JORM 960.00 12 Printing and Postage PC 655 12 Skicentral NZ Wholesalers 1196 SKIW 2,400.00 12 Drawings 1197 315 14 Spida Headgear 1198 SPIH 2,769.00 15 Staff Amenities PC 675 20 Motor Vehicle Expenses 1199 645 24 Petty Cash 1200 24 Repairs and Maintenance 1201 665 25 Superannuation Payable 1202 230 28 Cleaning 1203 610 28 Wages and Salaries 1204 690 PAYG Withholding Payable 220 Received and banked a cheque for $2,160.00 from Mountain Lake Resort. June 24 Cashed cheque #1200 for $89.85 to reimburse petty cash. June 24 June 24 Paid David's Repair Shop with cheque #1201 for repairs to ski equipment costing $352.00 including GST. June 25 Sent cheque #1202 for $432.00 to Australian Super. This was in payment of the amount of superannuation owing for May. June 26 Credit sale to Alpine Sports (invoice #3361) for hire of equipment $792.00 and lessons $1,320.00. Prices include GST and terms are N30. June 26 Received new hire equipment ($1,650.00) from The South Face together with their invoice #9457 for $1,705.00 including GST, which included a freight charge of $55.00. Terms N30. June 27 Received adjustment note #9462 from The South Face for $165.00 including GST. This was for the return of one of the items of new hire equipment on their invoice #9457. June 28 Paid Valley Cleaners for cleaning services provided in June $110.00 including GST, by cheque #1203. June 28 Cashed cheque #1204 for $4,060.00 for wages for the month. Gross wages are $4,600.00 and PAYG Withholding deducted was $540.00. Received and banked a cheque for $3,065.04 from Snowlink. June 28 650 118.80 Office Supplies Printing and Postage 655 109.10 660 Rates and Taxes 1,812.25 665 Repairs and Maintenance 675.00 670 Ski Instruction Charges 13,710.00 675 Staff Amenities 234.70 680 Superannuation 1,404.00 685 Telephone 1,137.40 690 Wages and Salaries 15,600.00 $ 660,000.00 $ 660,000.00 BANK RECONCILIATION STATEMENT as at 30 June 20xx Balance as per bank statement on 30/06/20XX Dr