All of my journals for balance day adjustments are incorrect; except the first entry for bad debts. Please help me correct the other journal entries

Accurate Steel Pty Ltd maintains inventory on a perpetual basis and advises you of the following:

The following adjustments are required to be completed for the year ended 30 June 2018

Further Bad debt of $2,000 + GST $0 (exempt from GST) to be written off.

Allowance (Provision) for doubtful debts to be increased to 5% of Accounts Receivable balance.

Annual insurance premium of $3,600 (GST exclusive) was paid on February 1, 2018. Account for the amount that has been prepaid at 30 June 2018.

Salaries and wages to be accrued at 30 June 2018 is $9,800

Rental Income received in Advance $600

Depreciation for the year (not recorded in the accounts) was

Motor Vehicle $15,500 Furniture and Fittings $4,500

Note - the Perpetual Inventory system is used.

Accurate Steel Trial Balance as at 30 June 2018

General Journal Date Particulars Debit Credit All journals for balance day adjustments are incorrect; except the first entry for bad debts. W 30/06/2018 Bad Debt $ 2,000.00 . Further Bad debt of $2,000 + GST $0 (exempt from GST) to be written off. Accounts Receivable Control $ 2,000.00 Additional Bad Debt written off 30/06/2018 Doubtful Debt Expense $ 2,000.00 . Allowance (Provision) for doubtful debts to be increased to 5% of Accounts Receivable balance. Allowance for Doubtful $ 2,000.00 Allowance for Doubtful Debts adjusted to 5% of Accounts Receivable 1/02/2018 Insurance $ 3,600.00 . Annual insurance premium of $3,600 (GST exclusive) was paid on February 1, 9 2018. Account for the amount that has been prepaid at 30 June 2018. 10 Insurance prepaid $ 3,600.00 Annual insurance premium prepaid for 1/02/18 to 30/06/18 12 30/06/2018 Salaries and Wages $ 9,800.00 . Salaries and wages to be accrued at 30 June 2018 is $9,800 13 Salaries and Wages $ 9,800.00 Accured Salaries and Wages at 14 30 June 2018 15 30/06/2018 Rental Income $ 600.00 . Rental Income received in Advance $600 16 Rental Income Advance $ 600.00 Rental Income received in 17 Advance 18 30/06/2018 Depreciation $ 20,000.00 . Depreciation for the year (not recorded in the accounts) was Motor Vehicle $15,500 Furniture and Fittings $4,500 19 Motor Vehicle $ 15,500.00 Furniture and Fittings $ 4,500.00 Depreciation for the yearTrial Balance Cr Inventory 20,000 Accounts Receivable 13,400 Allowance for doubtful debts 340 Bank 10,600 Land and Buildings 3?,200 Furniture and Fittings 16,300 Accumulated Depreciation Furniture and ttings 5,100 Motor Vehicle "0,360 Accumulated Depreciation Motor Vehicle 28,000 Accounts Payable 9,020 GST Payable 3,000 Mortgage 21,000 Capital 136,000 Drawings 9,800 Sales 97,000 Rental income 3,600 Interest income 800 Cost of goods sold 36,000 Advertising 2,400 Insurance 5,000 Lease expenses 1 ,300 Postage 400 Salaries 28,900 Bad Debt 1,200 303,860 303,860