Upon receipt of the business' bank statement, Anne realised that the business bank account had earned $12 interest on 30 June 2020 which had been directly paid into the bank account by the bank on that day. The accounting records need to be updated for this transaction. Scooba Dive Inc. Unadjusted Trial Balance As at 30 June 2020 Debit ($) Credit ($) Cash 4,800 Accounts Receivable 28,800 Inventory (1 July 2019) 34,400 Prepaid Rent 1,440 Scuba tanks 12,800 Accumulated Depreciation - Scuba tanks 2,580 Office & Shop Equipment 3,200 Accumulated Depreciation - Office and Shop Equipment 1,580 Accounts Payable 25,800 A Chovi, Capital (1 July 2019) 46,400 A Chovi, Drawings 10,000 Sales 166,240 Sales Returns & Allowances 1,800 Discount Allowed 320 Purchases 112,160 Interest Revenue 720 Electricity Expense 1,720 Water Expense 960 Sales Staff Wages 16,000 Local Government Rates Expense 640 Insurance Expense 4,800 Advertising 3,000 Rent Expense 6,480 Totals 243,320 243,320 I have to prepare a balance day adjusting journal. I do not know the answer, but the table below is my attempt at answering this question. Debit ($) Credit ($) 30 June Cash at Bank 12 Interest Revenue 12 (To record interest revenue