B. Why does it not balance? JOURNAL DATE PARTICULARS Dr Cr Feb.3 Bank Equipment Capital 3 000 12.000 15 000 3Supplies Bank 490 490 9 155 Accounts Receivable Revenue 155 56 15 Expense Bank 56 72 25 Expense Accounts Payable 72 29 Bank Revenue 3112 312 29 Drawings Bank 97 97 LEDGER Bank 3000 312 Accounts Receivable 155 Supplies 490 490 56 97 643 3312 (2 669 Equipment 2 000 Accounts Payable 72 Capital 5 000 Drawings 97 Expense 56 Revenue 155 312 467 TRIAL BALANCE Dr Cr 2 669 72 155 5 000 490 467 2 000 97 56 5 467 5 539 5:59