Electronic optical equipment was purchased and installed for $335 500 ($305 000 + $30 500 GST) on 1 July 2021. The equipment is expected to give 5000 hours of usage, after which it would be disposed of with an estimated residual value of $5500 ($5000 + $500 GST). Usage for the year ended 30 June 2022 was 2500 hours; 2023 was 2000 hours; 2024 was 500 hours. Prepare:

a a units of use depreciation worksheet to 30 June 2024 b a general journal balance day adjustment for depreciation for 30 June 2022 c an extract general ledger showing equipment and depreciation accounts to 30 June 2023, and d an extract income statement for June 2023 and balance sheet for 2024.