Date	Particulars	DEBIT	CREDIT	BALANCE
	1/10/2021	Opening Balance			18,502.30	Cr
	1/10/2021	Interest DD #12334	200.00		18,302.30	Cr
	2/10/2021	Cash Sale for 00003240		605.00	18,907.30	Cr
	3/10/2021	Techimports	790.00		18,117.30	Cr
	4/10/2021	Payment, Hardcliiff Real Estate		665.00	18,782.30	Cr
	7/10/2021	eGlobal Supplies	1,342.00		17,440.30	Cr
	12/10/2021	Biron Chronicle	220.00		17,220.30	Cr
	14/10/2021	Cash Sale for 00003244		869.00	18,089.30	Cr
	15/10/2021	Original Energy Electricity	184.25		17,905.05	Cr
	18/10/2021	Payment MeEi Insurance		2,970.00	20,875.05	Cr
	19/10/2021	Cash Sale for 00003245		357.50	21,232.55	Cr
	20/10/2021	Office Depot	88.00		21,144.55	Cr
	21/10/2021	Australian Taxation Office	2,024.20		19,120.35	Cr
	21/10/2021	Cash Sale for 00003247		297.00	19,417.35	Cr
	21/10/2021	Ozzie SuperAnnuation Fund	760.00		18,657.35	Cr
	24/10/2021	MeEi Insurance #3241		17,517.50	36,174.85
	24/10/2021	MaxMus Distributors	17,145.85		19,029.00	Cr
	26/10/2021	VodaVoice Phone/lnternet	120.00		18.909.00	Cr
	28/10/2021	Cash Sale for 00003250		2,172.50	21,081.50	Cr
	28/10/2021	Biron City Council #3229		4205.00	22,286.50	Cr
	29/10/2021	Dan Brand	6,536.00		15,750.50	Db
	29/10/2021	Beach Health Centre #00003249		12,262.25	28,012.75	Cr
	30/10/2021	Account Fees	8.00		28,004.75	Cr
Date of Issue 30th October 2021			Total Debits 29,418.30	Total Credits 38,920.75	Balance 28,004.75 Cr

Record the following adjustments for the month of October 2018:

30/10/2021	Record $88 (inc. GST) credit sale for repairs completed to VHS for Geoff Hardcliff but not invoiced as #00003252.
30/10/2021	Record monthly depreciation amount of $250 for Fixtures & Fittings in the Journal Entry
30/10/2021	Record monthly depreciation amount of $115 for Office Equipment in the Journal Entry
30/10/2021	Record monthly rent expense of $2200 in the Journal Entry
30/10/2021	Record monthly insurance expense of $300 in the Journal Entry
30/10/2021	Unearned Revenue remains unearned
30/10/2021	Record accrued interest owing for the month of June of $66.70 in the Journal Entry
30/10/2021	Bad debts are calculated using the percentage of sales method and for the first year of trading Mike estimates they will be 0.25% of net sales in the Journal Entry

(ACCOUNTS Record Journal Entry): Record the appropriate adjustments in one journal entry.

Record Journal Entry Display in GST [BAS] reports as: Sale (Supply) General Journal #: GJ000001 Date: 30/10/2021 Memo: Acct # Name Save as Recurring ?. Help F1 Journal Purchase (Acquisition) Use Recurring Debit Total Debit: Total Credit: Tax Out of Balance: Credit $0.00 $0.00 $0.00 $0.00 Job Tax Inclusive Memo Record Cancel 0 Tax X