The unadjusted trial balance of Helena's Hire Cars is shown below (ignore GST).

Unadjusted trial balance Adjustments Debit Adjusted trial balance Debit Credit Debit Credit Debit Credit Account Title Cash at Bank Accounts Receivable Office Supplies Prepaid advertising Hire Cars Accum- Depr Hire Cars Accounts payable Unearned Hire Fees Helena, Capital Helena, Drawings Removal Fees Revenue Wages Expense Fuel and Oil Expense Profit for the year Debit 18,140 21,340 3,880 20.6m 50,620 $219,500 Credit 10,800 2,260 68,340 98, 7m $219,500