Unadjusted Trial Balance As at 30 June 2019 Account Cash at bank Accounts receivable Office supplies Debit ($) Credit ($) 12,210 19,290 960 Prepaid insurance 4,050 Hire cars 140,400 Accumulated depreciation - hire cars 59,100 Accounts payable 16,200 Unearned hire fees 3,390 H. S. Capital 102,510 H. S. Drawings Hire fees revenue Insurance expense Wages expense Advertising expense 30,900 148,050 12,270 75,930 5,820 11,400 Maintenance expense Fuel and oil expense Total 16,020 $ 329,250 $ 329,250 Additional information: a. Petrol of $870 used during the last week in June has not been paid for or recorded. b. A physical count showed office supplies totalling $360 are still on hand at 30 June. c. The $4,050 prepaid insurance that covers the next 9 months (starting from 1 June) was purchased on 1 June. d. For the $3,390 unearned hire fees, 20% has been earned in June. e. The annual depreciation rate for hire cars is 10% of the cost of the asset