Add perfect landscaping unadjusted trial balance as at 31 may 2019 account dr cr cash at bank accounts receivable gst receivable 19,870 47,980 3,100 3,900 2,800 prepaid rent prepaid insurance landscaping supplies landscaping equipment accumulated depreciation landscaping equipment accounts payable unearned fees loan payable - due 30 may 2020 gst collections capital drawings fees revenue electricity expense 3,200 28,450 8,740 3,160 3,140 28,000 8,430 58,300 42,360 142,380 5,840 17,400 68,790 8,460 rent expense salaries expense telephone expense totals 252,150 252,150 june transactions: date transaction amount receipts from customers from monies outstanding 1/6/2019 15/6/2019 receipts from customers from monies outstanding 22/6/2019 received electricity bill 24/6/2019 paid salaries for june 29/6/2019 receipts from customers from monies outstanding 30/6/2019 june sales (credit sales) 30/6/2019 received bank interest 30/6/2019 purchased motor vehicle using bank loan ($25,000) and cash. 30/6/2019 one customer was declared bankrupt during june. their debt is judged to be $16,400 $8,540 $1,740 $8,340 $11,320 $21,350 $135 $41,500 $3,750 non-recoverable (a bad debt).