The 31 May 2026 trial balance of Jason Williams, Physiotherapist, is shown below.

The following transactions were completed during June. All amounts are exclusive of 10% GST where applicable.

Required

(d) Prepare journal entries to record each transaction.

(e) i. Open T accounts for the accounts shown in the trial balance.
ii. Enter the 31 May balance in each account.
iii. Post the journal entries to the T accounts.

(f) Prepare a trial balance as at 30 June 2026.

Transcribed Image Text:

Account Cash at bank Accounts receivable Supplies Prepaid insurance Office furniture and equipment Accounts payable Electricity account payable Unearned revenue J. Williams, capital J. Williams, drawings Services revenue Salary expense Electricity expense Rent expense JASON WILLIAMS, PHYSIOTHERAPIST Trial balance as at 31 May 2026 Debit Credit $ 55000 48 000 12300 8200 195 000 125 400 170300 3580 18000 $ 9700 9500 2900 193 480 420 200 $635 780 $635 780