The financial year-end for Jannali Ltd is 30 June.

a Prepaid insurance as at 1 July 2021 was $6000. This represents the cost of an insurance policy that expires on 1 March 2022.

b Jannali was entitled to a dividend revenue of $4000 which will not be received until mid-July.

c Commissions to sales personnel for the five-day working week ending 2 July 2022, totalling $9600, will be paid on 2 July.
d Sales revenue for the year included $5700 of customer deposits for products that have not yet been shipped to them.
e A total of $900 worth of stationery was charged to the office supplies expense during the year. On 30 June, $490 worth of stationery is still considered useful for next year.
f The company has a bank loan and pays interest annually (in arrears). The estimated interest cost for the calendar year ended 30 June 2022 is $5000. The interest will be paid in July.
Required:
Show the effect of each of points a–f on the accounting equation at 30 June 2022.