The general ledger account balances of B Plowman for 30 June 2022 are shown in figure 11.24, together with a list of balance day adjustments. You are required to prepare an 8-column worksheet.

Balance day adjustments at 30 June 2022, rounded to the nearest dollar, are listed below.
a Inventory $1872.
b Additional bad debts $385 ($350 + $35 GST).
c Increase in allowance for doubtful debts to 3% of accounts receivable.
d Motor vehicle depreciated at 15% p.a.
e Office equipment depreciated at 10% p.a.
f Advertising $100 incurred but not yet paid.
g Repairs to motor vehicle $164 not yet processed in the accounts.
h Salaries owing $590.
i Insurance of $418 paid this year (relates to next year).
j Rent $720 for July 2022 already paid.

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Account Balances of B Plowman as at 30 June 2022 Accounts Payable Control Accounts Receivable Control Accumulated Depreciation - Motor Vehicle Accumulated Depreciation - Office Equipment Advertising Bad Debts Expense Bank Capital Discount Received Dividend Received Drawings Freight Inwards Freight Outward GST Receivable GST Payable Investment in Shares and Securities Insurance Inventory (1 July 2021) Motor Vehicle Motor Vehicle Expense Office Equipment Allowance for Doubtful Debts Purchases Rent Salaries Sales Sales Travelling Expenses Shares in BHP Limited Telephone 2871 4 389 18 439 17 361 957 1317 2046 ?? 91 386 265 2691 4 179 1 180 2430 12 000 1458 2780 46 419 2420 35 101 45 39 664 9 260 16 227 97 131 1734 7.997 832