The business purchased an aircraft on credit on 2 January 2022 to make it more efficient for its business and management, as it worked in the western region of New South Wales. The aircraft cost $374 000 ($340 000 +

$34 000 GST) and is to be depreciated over 20 000 flying hours. It was unsure how many years this would be, but was believed to be appropriate and no residual value was estimated. By 30 June 2022, 1300 hours had been flown and by 30 June 2023 another 2800 hours had been flown. Prepare:

a a units of use depreciation worksheet to 30 June 2023 b a general journal balance day adjustment for depreciation for 30 June 2022, and c an extract balance sheet for June 2023.