How to do the adjusting entries?

OFFICE MEMORANDUM Date: 30/06/2016 To: Maria Italiano SUBJECT: End of period adjustments Adjusting journal entries are required for the following: 1. Wages payable at the end of June are $1300 2. Transfer 1/3rd of the prepaid insurance to the expense account 3. Transfer 50% of the prepaid advertising to the expense account Superannuation payable for June is $266 5. Record depreciation for the year. Use the straight line (prime cost) method and the rates shown below: a. Motor Vehicles -- 20% b. Store Equipment -10% 6. Interest charged on the bank loan for the month was $84 7. Cash from sales of pizzas on 30/06/16 were $760 and this money was not banked until July. (Hint: post to the cash float account) 8. The end of June stocktake has determined that the closing inventory value of food is $1840 and packaging $4125. Signed: Accountant WORKSHEE Worksheet - 30 June Account Adjustment Debit Crec Unadjusted Trial Balance Debit Credit 42,799 500 1650 1250 980 640 1980 17700 11,680 34860 Cash at Bank - Community Bank Cash Float Accounts Receivable Inventory - Food Inventory - Packaging Prepaid Advertising Prepaid Insurance Motor Vehicles (Cost) Accum Depreciation - Motor Vehicles Store Equipment (Cost) Accum Depreciation Store Equipment Accounts Payable PAYG Withholding Payable Superannuation Payable Wages Payable Bank Loan Owner's Capital Owner's Drawings Sales Income Sales Returns & Allowances Discounts Received Freight Income 11500 15397 1260 0 1900 51 674 41600 195485 505 10 Unadjusted Trial Balance 59,624 Adjustme LOT 113,875 270 77 1000 3530 Account Purchases Food Purchase Returns & Allowances Packaging Costs Discount Given Freight Expense Accountancy Fees Advertising Depreciation Electricity & Gas Insurance Expense Interest Expense Motor Vehicle Expenses Printing, Postage & Stationery Rent Expense Repairs & Maintenance Sundry Expenses Superannuation Telephone Wages 2785 2030 1010 5180 555 264.00 1210 320 3190 3877 36400 305,532 305,532 PROFIT/LOSS)