Following Trial Balance has been extracted from the books of Lexounde Ltd. as on 31 December 2019:

ACCOUNTS	DEBIT	CREDIT
Cash in hand	3,400
Bank Balance	18,660
Stock 1st Jan 2018	46,000
Purchase and purchase returns	150,200	600
Freehold premises	38,600
Incidental trade expenses	840
Insurance	1,640
Audit fees	280
Commission received		3,300
Bank overdraft		4,000
Interest on Bank Overdraft	200
Trade Debtors	36,000
Trade Creditors		34,670
Wages	25,000
Salaries	14,000
Capital		114,000
Drawings	5,000
Income tax	1,600
Investments	4,000
Discount allowed and received	6,300	4,600
Sales return and sales	550	201,350
Bills receivable	3,200
Office furniture	3,050
Rent	4,000
	362,520	362,520

Following month end adjustments need to be incorporated in the above trial balance:

Stock at 31 December 2019 is 52,000

Write off 5% depreciation on freehold premises and 10% on office furniture

Unpaid wages are 4,200

Insurance to the extent of 200 relates to the year 2019 2020

Charge interest on capital @ 5% and 300 on drawings.

Rent is payable at the rate of 400 per month.

Required:

Prepare month end adjustment journals for the month of 31 December 2019

Prepared adjusted trial balance as on 31 December 2019