Dinna and Andrew run a partnership wholesaling car toys for kids under the name of Chart of accounts "Bruhm Bruhm" Account No Account Name 101 Cash at bank Their selling prices and unit costs (if applicable) are shown below. 102 Accounts receivable Products Price List ($) Unit Cost ($) 103 Inventory Tellsa @ $144.00 (GST Inclusive) $60.50 (GST Inclusive) 104 Office supplies Kooper @ $155.00 (GST Inclusive $77.00 (GST Inclusive 105 Prepaid insurance A-Ford @ $223.00 (GST Inclusive $96.80 (GST Inclusive 106 Prepaid advertisement 110 Interest receivable The business is registered for GST, and the following transactions occurred during the 111 GST paid month of March 20x1. 151 Furniture 152 Accumulated depreciation - Furniture The business records balance-day adjustments every quarter (i.e 31 March, 30 June, etc.). 155 Computer equipment The business paid their annual insurance premium totalling $1,320 (GST Inclusive). 156 1 Mar Accumulated depreciation - Computer 158 Vehicle 12 Mar A client returned ten (10) x unwanted Tellsa that they purchased last month. 159 Accumulated depreciation - Vehicle The business gave a cash refund to the customer. 200 Accounts payable 205 Utilities payable 13 Mar The business bought 700 x A-Ford from its supplier on credit, net 30. 210 Deferred/Unearned revenue Items were received on the day. 215 Interest payable 220 Salaries payable 17 Mar The business sold 500 x Tellsa to its biggest client. 222 GST collected Practice fest Invoice was sent immediately upon delivery. Practice Test 223 PAYG Withheld Payment should be received by the end of the month. 250 Bank loan 301 Capital 31 Mar The business paid a month's salaries. 302 Drawings Gross salaries $8,354; PAYG $3,022. 401 Sales revenue 403 Interest revenue 31 Mar On 20 January 20x1, the business made a prepayment of $5,280 (GST Inclusive) to a 501 Cost of goods sold local radio station for a series of advertisements to run each Friday for 24 weeks. 601 Salaries expense 603 Advertising expense By 31 March, 10 ads had been run. 506 Rent Expense 607 Interest expense 31 Mar The business recorded insurance expense incurred. 608 Insurance expense 31 Mar 609 The business received payment from its biggest client for the purchase made earlier Utilities expense in the month. 610 Office supplies expense 611 Depreciation expense - Furniture Please refer to the transaction on 17 March. 612 Depreciation expense - Computer 613 Depreciation expense - Vehicle Miso