UNIT Pina Colada Supply prepares monthly financial statements. Listed below are some selected accounts and their balances at June 30. Adjustments generally are done monthly, but no adjustments have been made for the month of June, 2021. Pina Colada has a May 31 year end Credit Pina Colada Supply Unadjusted Trial Balance (partial) June 30, 2021 Debit Prepaid Insurance $2.940 Supplies 600 Vehicles 33,000 Accumulated Depreciation - Vehicles Notes Payable Unearned Revenue Rent Revenue $8,600 21,600 1,500 143,000 An analysis of the account balances by the company's bookkeeper provided the following additional information: re to search 1 Anvar intrare nirwann March 12021 fnr 22 On January 1, Waterway's Furniture Repair Shop purchased parts on account for $820. Waterway paid the entire balance on January 31 and recorded the payment by debiting Supplies for $820 and crediting Cash for $820. On the January 31 financial statements O assets and liabilities will be understated, assets and expenses will be understated assets and abilities will be overstated, O expenses and liabilities will be overstated