B. Why does it not balance? JOURNAL DATE PARTICULAR Feb.] Bank Equipment 2 000 Supplies 490 Bank 490 Accounts Receivable 153 Revenue 15 Expense 56 Bank 15 Expense 72 Accounts Payable 72 18 Bank 312 Revenue 312 19 Drawing Bank LEDGER Bank Accounts Receivable Supplies 3 000 490 155 190 312 97 331 647 12 669 Equipment Accounts Payable Capital 2 000 72 5 000 Drawings Revenue Expense 97 155 312 TRIAL BALANCE Or Cr 2 689 72 155 5000 490 467 2 000 97 56 5 467 5 539