Machinery was purchased on 31 August 2021 for $81 400 ($74 000 + $7400 GST), and installed and commissioned on 30 September 2021 for $9020 ($8200 + $820 GST) with no residual value. Depreciation is to be based on the diminishing balance method at an annual depreciation rate of 30%.

Prepare:

a a time line to 30 June 2023 b a depreciation worksheet to 30 June 2025 c the general journal depreciation adjustment on 30 June 2023, and d an extract balance sheet as at 30 June 2024.