Using the adjusted trial balance as at the 30 June presented below, prepare a post-closing trial balance as at 30 June 20XX.

The adjusted trial balance for Pro Diver is shown below. Pro Diver Adjusted Trial Balance as at 30 June 20xx Account Debit Credit Account Number 100 105 7,187.92 200.00 7,497.00 110 120 130 140 2,501.25 350,000.00 160 161 44,479.00 170 110,993.45 171 68,935.00 180 29,900.00 181 9,468.00 190 14,700.00 191 Bank Account Petty Cash Accounts Receivable Prepaid Insurance Prepaid Rates and Taxes GST Paid (Outlays) Buildings and Improvements (Cost) Accumulated Depreciation - Bldgs and Improvements Hire Equipment (Cost) Accumulated Depreciation - Hire Equipment Motor Vehicles (Cost) Accumulated Depreciation - Motor Vehicles Store Equipment (Cost) Accumulated Depreciation - Store Equipment Accounts Payable GST Collected PAYG Withholding Payable Superannuation Payable Wages and Salaries Payable Bank Loan Capital Drawings Hire Service Income Lesson Income Discounts Received Freight Collected Profit on Sale of PPE Advertising 200 210 6,799.00 5,359.00 6,733.42 1,660.00 414.00 220 230 240 80.00 280 219,191.67 151,156.00 310 315 39,029.00 400 127,183.00 30,810.00 410 420 519.33 430 85.00 440 288.82 600 2,150.00 605 127.10 610 615 620 625 900.00 38,658.00 309.60 3,480.50 1,111.44 4,575.00 15,194.47 2,610.00 630 635 640 645 Bank Charges Cleaning Depreciation Discounts Given Electricity Freight Expense Insurance Interest Expense Motor Vehicle Expenses Office Supplies Printing and Postage Rates and Taxes Repairs and Maintenance Diving Instruction Charges Staff Amenities Superannuation Telephone Wages and Salaries 650 118.80 655 165.46 660 665 670 675 1,977.00 995.00 14,941.82 260.83 1,818.00 1,479.60 20,280.00 673,161.24 680 685 690 673,161.24 Page: 20 GENERAL JOURNAL Description Post Ref Date Debit Credit 30 V Hire Service Income 400 V 127,183.00 Lesson Income 410 30,810.00 Discounts Received 420 519.33 Freight Collected 430 85.00 Profit on Sale of PPE 440 288.82 X 158,886.15 Profit or Loss Summary (To close income accounts) Page: 21 GENERAL JOURNAL Description Post Ref Date Debit Credit June 30 V Profit or Loss Summary 111,152.62 Advertising 600 2,150.00 HOOT Bank Charges 605 127.10 Cleaning 610 900.00 Depreciation 615 38,658.00 Discounts Given 620 309.60 Electricity 625 3,480.50 Freight Expense 630 1,111.44 Insurance 635 4,575.00 DO Interest Expense 640 15,194.47 > Motor Vehicle Expenses 645 2,610.00 Office Supplies 650 118.80 Printing and Postage 655 165.46 Rates and Taxes 660 1,977.00 > Repairs and Maintenance 665 995.00