For part d, why is the answer = 1 August 2016? Can it be 30/7/2016?

Ho 3 Auckland Consulting Ltd began operations on 1 July 2016. Quarterly financial statements are prepared. The trial balance and adjusted trial balance on 30 September are shown below. AUCKLAND CONSULTING Trial Balances as at 30 September 2016 Unadjusted Adjusted No Account name Dr Cr Dr $4950 Cr 100 Cash $ 4950 Accounts Receivable 1 200 19 800 4 500 Prepaid Rent Supplies 1 350 900 150 Equipment 45 000 45 000 Accumulated Dep. $2 250 Equipment 200 Accounts Payable $ 4530 4 530 Salaries Payable 240 Interest Payable 4200 300 230 Rent Rev. Reed in 4 200 1 800 Advance 250 Bank Loan 15 000 15 000 300 Share Capital 42 000 42 000 310 Retained Earnings 31 Dividends 1 800 1 800 400 Commission Revenue 3 600 410 22 200 Rent Revenue 30 000 500 32 400 Salaries Expense 24 000 28 200 Rent Expense 15 000 19 500 Depreciation Expense 2 250 Supplies Expense 450 540 Electricity Expense 1 530 1 530 Interest Expense 300 $99330 $99330 S124680 $124680 ant Required (a) Journalise the adjusting entries that were made. (b) Prepare a statement of profit or loss and a calculation of retained earnings for the 3 months ending 30 September and prepare a statement of financial position as at 30 September. (c) Identify which accounts should be closed on 30 September. (d) If the interest rate on the loan is 12%, when did the entity take out the loan