From the following pre-adjustment trial balance of R Murrumbidgee (figure 11.21) as at 30 June 2022 and balance day adjustment listing, prepare an 8-column worksheet.

Adjustments required are listed below.
a Inventory as at 30 June 2022 was $15 600.
b Further bad debts are written off $451 ($410 + $41 GST).
c Allowance for doubtful debts is created at 2% of accounts receivable.
d Depreciation of machinery is 20%.
e Accrued $675 interest receivable on debentures.
f Salaries have accrued $1300.
g Prepaid advertising is $3750.
h Four months’ interest has accrued on loan mortgage.

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Trial Balance of R Murrumbidgee as at 30 June 2022 Bank Petty Cash Accounts Receivable Control Inventory [1 July 2021] GST Receivable Premises Machinery Accumulated Depreciation - Machinery 12% Debentures in ABC Ltd Accounts Payable Control GST Payable 17% Loan Mortgage on Premises Capital Drawings Sales Interest Received Purchases Advertising Salaries Bad Debts Expense Interest on Loan Mortgage 9 388 100 24 948 16 700 2410 95.000 30 750 15 000 1 750 16 280 8 888 4 160 30 000 117 482 166 386 2025 88 890 7 500 48 700 685 3 400 345 221 345 221