Answer:
Part 1
June 1
Debit : Cash $53,000
Credit : Bank Note $53,000
June 2
Debit : Cash $23,000
Credit : Common Stock $23,000
June 7
Debit : Equipment $58,000
Credit : Cash $58,000
June 10
Debit : Supplies $6,300
Credit : Account Payables $6,300
June 12
Debit : Cash $3,300
Credit : Service Revenue $3,300
June 16
Debit : Salaries $730
Credit : Cash $730
June 19
Debit : Advertising $330
Credit : Cash $330
June 23
Debit : Trade Receivables $4,300
Credit : Service Revenue $4,300
June 29
Debit : Salaries $780
Credit : Cash $780
June 30
Debit : Utility Bill $1,230
Credit : Cash $1,230
June 30
Debit : Dividends $430
Credit : Cash $430
Part 2 & 3
Cash : Debit Side - $53,000 + $23,000 + $3,300, Credit Side - $58,000 + $730 + $330+ $780+ $1,230+$430 = $17,800 (debit)
Bank Note : Debit Side  - Credit Side  - $53,000  = $53,000 (credit)
Common Stock : Debit Side - Credit Side - $23,000 = $23,000 (credit)
Equipment : Debit Side - $58,000 Credit Side - = $58,000 (debit)
Supplies : Debit Side - $6,300 Credit Side - = $6,300 (debit)
Accounts Payable : Debit Side - Credit Side - $6,300 = $6,300 (credit)
Service Revenue ; Debit Side - Credit Side - $3,300 + $4,300 = $7,600(credit)
Salaries : Debit Side - $730 + $780 Credit Side - = $1,510 (debit)
Advertising : Debit Side - $330 Credit Side - = $330 (debit)
Accounts Receivables : Debit Side - $4,300 Credit Side - = $4,300 (debit)
Utility Bill : Debit Side - $1,230 Credit Side - = $1,230 (debit)
Dividends : Debit Side - $430  Credit Side - = $430 (debit)
Part 4
<u>Trial Balance as at 30 June</u>
                                                   Debit                 Credit
Cash                                        $17,800 
Bank Note                                                         $53,000 
Common Stock                                                 $23,000
Equipment                            $58,000  
Supplies                                  $6,300 
Accounts Payable                                              $6,300
Service Revenue                                                $7,600
Salaries                                     $1,510 
Advertising                                 $330 
Accounts Receivables            $4,300 
Utility Bill                                  $1,230 
Dividends                                   $430 
Totals                                    $89,900            $89,900
Explanation:
The Accounting Process starts with recording transactions in the Journals. The Journals are then posted to the Account Affected and the balances of those Accounts are determined. The trial Balance is then prepared by extracting these balance to find the Debit and Credit Totals to check mathematical accuracy.