You are provided with the worksheet shown on page 000 for Norman Pty Ltd for the year ended 30 June 2016. The adjustments have already been made and the worksheet begins with the adjusted trial balance.

Assume all insurance relates to the factory. Closing inventory balances at 30 June 2016 were $108 000 for finished goods, $32 800 for work in process and $17 000 for raw materials.

Required

Complete the worksheet for Normann Pty Ltd