You are presented with the following information for "How Does Your Garden Grow", a nursery owned by Silvia Bells, for the year ended 30 June 2016. How Does Your Garden Grow TRIAL BALANCE AS AT 30 JUNE 2016 Debit (S) Credit ($) Cash 58 000 Accounts Receivable 76 000 Inventory (1 July 2015) 116 000 Prepaid Rent 12 000 Term Deposit 130 000 Gardening Equipment 62 000 Accum. Dep. Gardening Equipment 18 000 Delivery Van 35 000 Accumulated Depreciation Van 12 500 Accounts Payable 63 000 Unearned Revenue 6 200 Mortgage 20 000 S. Bells, Capital (1 July 2015) 346 150 5. Bells , Drawings 8 300 Sales 315 870 Sales Returns & Allowances 12 370 Purchases Returns & Allowances 3 450 Interest Income 6 600 Purchases 156 900 Freight Inward 19 000 Freight Outward 9 400 Wages Sales Staff 62 000 Van Maintenance Expense 8 100 Discount Allowed 900 Nursery Rent Expense 14 000 Advertising Expense 7 000 Accountants Wages 4 800 $791 770 $791 770 ( continued.....)