The 31 May 2017 trial balance of Amy Wait, Physiotherapist, is shown below. Ignore GST.

	AMY WAIT, PHYSIOTHERAPIST Trial Balance as at 31 May 2017
	Account	Debit			Credit
	Cash at bank Accounts receivable Supplies Prepaid insurance Furniture and equipment Accounts payable Electricity account payable Unearned revenue A. Wait, Capital A. Wait, Drawings Services revenue Salary expense Electricity expense Rent expense	$	105 000 48 000 12 300 8 200 260 600 161 200 170 300 9 460  24 000		$	9 700 9 500 2 900 314 960 462000
		$	799 060		$	799 060

The following transactions were completed during June:

June

1 3 6 10 14 20 23 24 26 27 29 30

Purchased supplies on credit for $5800. Received $24 400 from patients as payment on account. Paid the electricity expense of $9500, previously recorded. Performed services for $2000 that was recorded previously as unearned revenue. Recorded revenue of $178 600 in cash and $13 650 on credit. Paid salaries of $65 880. Purchased furniture for $15 400 and paid by electronic transfer. Withdrew $60000 from the business for personal use. Paid creditors $7000. Purchased insurance policy for $24 000 to cover business assets. Received $12000 from patients as payment on account. Recorded revenue of $124600 in cash and $25000 on credit. Paid rent of $24000.

Required

A. Prepare journal entries to record each transaction.

B. 1. Open T accounts for the accounts shown in the trial balance.

     2. Enter the 31 May balance in each account.

     3. Post the journal entries to the T accounts.

C.  Prepare a trial balance as at 30 June 2017.