How to post the unadjusted trial balance into a journal. BTW in Australia the GST is 10%

Relevant information: 1. Adjusting Items: Date Description 31/01/2020 The motor vehicle is depreciated using the straight line method. It has a useful life of 15 years and a zero residual value. 31/01/2020 The business has 12 sales staff. Each employee is paid a GROSS wage of $2250 per fortnight (PAYG withheld of 5406] At the end of the month, the business owed 1-week worth of wages that has yet to be recorded. Received $39600 (including GST) from customer at the start of the month for delivery of some advanced dearning 31/01/2020 service. At the time, this amount was recorded as unearned revenue and GST collected. The business manages to deliver these on the 31 Jan 2020. 31/01/2020 On 1 Jan 2020, the business deposited $19200 into a fixed deposit at ABC Bank. The interest offered was at 8% per annum and paid quarterly. The interest on $19200 has yet to be recorded. 31/01/2020 On 1 Jan 2020, the business paid $18634 (including GST) for 11 months worth of office rent. This was recorded at the time as Prepaid Rent and GST Paid. On 2 Jan 2020, the business purchased 12 packs of markers worth of $396 (including GST) and recorded the amounts 31/01/2020 as Office Supplies and GST Paid. Heracles counted the markers on 31 Jan 2020 and found that 5 packs of these markers have been consumed. 31/01/2020 The office furniture is depreciated using the straight line method. It depreciates at 25% per annum and is assumed to have a zero residual value. The business hires 3 general office assistants. Each assistant is paid a NET wages of $836 per week [PAYG withheld of 31/01/2020 $134). At the end of the month, the business owed its the office assistants 2-weeks of wages that has yet to be recorded. 31/01/2020 On 1 Jan 2020, the business paid $14256 (including GST) for 9-months worth of business insurance. This was recorded at the time as Prepaid Insurance and GST Paid. Acc. No 101 102 103 104 111 141 142 143 155 156 158 159 201 222 240 241 242 149,090 23,106 38,856 19,144 8,425 1.944 16,940 4,330 28,800 21,600 118.800 15,840 5,830 17.446 2,420 46,940 1,980 2,200 2,832 28,840 4.842 175 597 243 Unadjusted Trial Balance "For Month Ending 31/1/2020 Account Cash Accounts receivable Inventory Office Supplies GST Paid Prepaid Insurance Prepaid Rent Interest Receivable Office Furniture Accum. Depreciation - Office Furniture Motor Vehicle Accum. Depreciation - Motor Vehicle Accounts Payable GST Collected Interest Due Unearned Revenue Wages Payable Utilities Payable Consulting Fees Payable Bank Loan PAYG Withheld Capital Drawings Sales Revenue Service Revenue Interest Revenue Cost of Good Sold Computer Expense Office Supplies Expense Interest Expense Consulting Expense Insurance Expense Rent Expense Sales Commission Expense Utilities Expense Wage Expense Advertising Expense Depreciation Expense - Motor Vehide Depreciation Expense - Office Furniture TOTAL 244 251 261 301 2,580 302 146,794 27,666 4,330 401 402 403 501 601 602 44,038 1,068 603 2.420 5,662 604 605 606 607 60B 609 610 651 655 4,404 6,600 19,800 9,150 505,157 505,157