Adjust based on a b c and d options

a.	Depreciation on shop equipment for the month is 20% p.a. prime cost (straight line).
b.	One-twelfth of the insurance expired.
c.	Superannuation payable for the month is 10.0% of the gross wages paid.
d.	Interest charged on the bank loan for the month was $152.

Trial balance as at 30 June 20XX
Account no.		Account		Debit		Credit
100		Cash at bank		13,090
110		Accounts receivable		16,180
120		Inventory		41,820
130		Prepaid insurance		3,840
171		Shop equipment (cost)		39,000
200		Accounts payable				32,870
210		PAYG withholding payable				40
230		Bank loan				33,800
300		Capital				35,000
400		Sales revenue				27,450
410		Sales returns and allowances		330
420		Discount received				1,900
500		Cost of sales		14,550
600		Advertising expense		1,050
620		Discount allowed		290
660		Postage and stationery expense		120
690		Wages expense		790
				$131,060		$131,060