The unadjusted trial balance of Legal Services Pty Limited is as follows: LEGAL SERVICES PTY LIMITED Unadjusted Trial Balance as at 31 December 2019 Account Debit Credit Cash at bank $ 7700 Office supplies 7260 Prepaid insurance 1 725 GST Receivable 1 500 Office equipment 83 800 Accumulated depreciation office equipment $ 14 600 GST Payable 3 000 Bank loan payable (non-current) 50 000 Share Capital 2 Retained Earnings 15 538 Dividends Pad 29 000 Legal services revenue 129 500 Salaries expense 63 250 Advertising expense 2 250 Repairs expense 1 260 Sundry expense 7 520 Electricity expense 3 405 Telephone expense 2 620 Interest expense 1 350 $212 640 $212 640 The following additional information should be taken into account: 1. Electricity account unrecorded and not yet paid, $935. A Tax Invoice has been received. 2. Office supplies unused at 31 December 2019 amount to $1 320. 3. Unexpired insurance at 31 December 2019 is $540. 4. Office equipment is to be depreciated by $7400. 5. Salaries accrued but unrecorded on 31 December, $360. 6. On 31 December, the telephone bill of $495 (inc GST) was received but has not yet been recorded. 7. Interest accrued on bank loan at 31 December was $150. Required: Complete the 10 column worksheet