UBSIDIARY LEDGERS Schedule of Accounts Receivable As at 31 May 2023 Note: Cape Cod Boats & Yachts Pty Ltd offers all customers Credit Terms 2/10, n/30, unless otherwise stated 101-1 Anglesea Anchors & Rudders 31 May 381,024 101-2 Barwon Bows & Hulls 21 May 192,528 101-3 Colac Cabins & Keels 29 April 260,568 101-4 Drysdale Decks & Masts 15 May 118,440 Schedule of Accounts Payable As at 31 May 2023 Credit terms Amount ($) 200-1 Portarlington Boating Equipment 31 May 2/10, n/90 173,880 200-2 Torquay Yachting Accessories 28 May 1/10, n/45 440,496 TRANSACTIONS For June 2022 Date Transaction Week 1 June 1 Anglesea Anchors & Rudders paid the balance of its account and were given a discount of $7,616 by us. Delivered goods to Barwon Bows & Hulls for $273,168 and issued invoice #553. Issued cheque #130 to pay $30,240 for delivery freight costs of inventory to their premises. June 4 Paid the amount owing to Portarlington Boating Equipment and Cheque #131 was sent to the Creditor. June 7 Total Cash Sales for the week were $77,112. Week 2 June 9 Colac Cabins & Keels paid $109,368 toward the amount it owes us. June 10 Made a purchase from Torquay Yachting Accessories for $234,360 for inventory: Terms are 1/10, n/45and date of invoice was 10 June. The firm issued cheque #132 for the purchase of Office Supplies amounting to $22,176 June 11 Anglesea Anchors & Rudders purchased inventory of $275,184. Invoice #554 was issued. June 12 Some of the Yacht equipment purchased on 10 June from Torquay Yachting Accessories were the incorrect size and design. We returned the inventory in exchange for a Credit Note of $75,600. June 14 Total Cash Sales for the week were $105,336. Week 3 June 15 Paid office staff salaries of $293,832. Cheque #133 was issued for payment. Cheque #134 was issued to pay sales staff wages, $249,480. June 16 Purchased inventory from Portarlington Boating Equipment for $385,560. The invoice was dated 16 June. Credit terms are 2/10, n/90. June 17 Sold inventory to Colac Cabins & Keels for $497,448 on invoice #555. Issued cheque #135 to pay for delivery freight costs of $37,800. June 19 The company issued cheque #136 to pay the amount still owing to Torquay Yachting Accessories June 21 Total Cash Sales for the week were $100,044 .Week 4 June 23 Colac Cabins & Keels returned $94,248 of inventory purchased on 17 June. Issued a Credit Note for the transaction. June 24 Issued Cheque #137 for $50,400 to pay for the annual gift the company donates to the Save The Animals (STA) Charity Fund. The gift is to be recorded as a Sundry Expense in the accounts. June 25 Purchased inventory from Torquay Yachting Accessories, worth $375,480. The terms were 1/10, n/45. Date of the invoice was 25 June. June 27 Received the total amount owing from Colac Cabins & Keels and gave them a discount. June 28 Total Cash Sales for the week were $157,248. Week 05 June 29 Barwon Bows & Hulls paid the entire balance of its still outstanding account. June 29 Reduced $302,400 of the amount owing to Torquay Yachting Accessories and Cheque #138 was issued. June 29 A dividend of $708,400 was declared to the company shareholders. However, the dividend will not be paid until 30 September 2023. Paid sales staff wages, $249,480 and Cheque #139 was issued to meet the payment. June 30 Issued additional shares to the Shareholder owners of the Company for cash, and $504,000 was received and banked from the share issue. Total Cash Sales for the week were $93,744 REQUIRMENT : Prepare the unadjusted Trial Balance as at 30 June 2023 on the Worksheet provided.