You have been provided with the un-adjusted and adjusted trial balance for Cleaning Services Ltd as of 30 June 2019.

Cleaning Services Ltd Trial balance as at 30 June 2019 Unadjusted Adjusted No Account Name Dr ($) cr ($) Dr ($) cr ($) 100 Cash 12,450 12,450 110 Accounts Receivable 54,200 62,541 130 Office Supplies 82,730 54,236 140 Prepaid Insurance 13,000 9,789 150 Cleaning Equipment 259,200 259,200 151 Less Accumulated Depreciation - Cleaning Equipment 103,680 129,600 200 Accounts Payable 12,300 12,300 220 Interest Payable 620 230 Revenue Received in Advance 52,730 40,430 240 Salaries Payable 2,541 250 Bank Loan (10 years term) 19,580 19,580 300 Share Capital 33,412 33,412 310 Retained Earnings 25,231 25,231 311 Dividends 15,000 15,000 400 Service Revenue 256,587 277,228 500 Salaries Expense 53,240 55, 781 505 Insurance Expense 3,211 510 Interest Expense 1,200 1,820 520 Depreciation Expense 25,920 530 Supplies Expense 28,494 540 Rent Expense 12,500 12,500 503,520 503,520 540,942 540,942Cleaning Services Ltd General Journal Date Account (Narration) Post ref Debit $ Credit $ XXX XXX xxx (hold your CTRL and TAB key to indent) XXX (Don't forget your narration)