The trial balance of Kingbird, Inc. on June 30, 2020 is as follows: Debit Credit $3.440 3,877 960 4,560 Cash Accounts receivable Supplies Equipment Accounts payable Unearned revenue Common shares Retained earnings Service revenue Salaries and wages expense Office expense $3,199 1,440 7,200 3,348 2,860 4,080 1,130 $18,047 $18,047 The following transactions took place in July 2020: 1. 2. 3. 4. 5. Payments received from customers on account amounted to $1,580. A computer printer was purchased on account for $600. Services provided to clients and billed on account amounted to $4,670. In July, $480 of supplies was purchased on account, and a physical count on July 31 showed that there was $570 of supplies on hand on July 31. When the Unearned Revenue account was reviewed, it was found that $990 of the balance was earned in July. Salaries and Wages Expense of $800 related to employee services provided in July was not yet recorded as at July 31 (will be paid in August). Payments to suppliers on account amounted to $2,550. Received invoices totalling $1,390 related to office expenses incurred in July. Declared a dividend of $690 on July 31. 6. 7. 8. 9. Prepare the trial balance as at July 31, 2020, assuming that Kingbird did not record closing entries at the end of June 2020. Kingbird, Inc. Adjusted Trial Balance July 31, 2020 Debit Credit