Self-test The following adjustments are to be made to the trial balance of W Thom that you prepared in self-test 15.3.2.

(i) At 30 September 2009 depreciation on fixtures and fittings of £4,928 had not been provided for in the books.

(ii) Rent and rates included a payment made on 30 September 2009 of £4,000 for October to December rent.

(iii) Salaries of £1,200 due on 30 September 2009 were only paid on 4 October 2009 and an allowance for this must still be made in the books of account.

(iv) Debtors of £430 were bad and had to be written off.

You are required to show the above adjustments by way of journal entries.