C. Why does it not balance? JOURNAL DATE PARTICULARS Er Bank 2 500 Equipment 7000 Accounts Receivable 371 Revenue 37 Bank Revenue 10 Supplies Accounts Payable 127 Bark 127 13 Expense Bank 17 Expense Accounts Payable LEDGER Bank Accounts Receivable Supplies 2 500 127 371 53 269 213 2 5561 Equipment Accounts Payable Capical 7 000 53 9500 49 Drawings Revenue Expense 127 371 86 269 49 135 TRIAL BALANCE Or CF 2 556 1 02 371 9500 53 540 7 000 127 135 10 242 10 142