ILLUSTRATION 10 From the data below, calculate the gearing adjustment required under Current Cost Accounting Method : Opening Closing $ $ Convertible Debentures 200 240 Bank Overdraft Cash 120 160 Cash 20 60 Paid up Share Capital 300 400 Reserves 100 160 $ Cost of Sales Adjustment 40 40 Monetary Working Capital Adjustment Depreciation Adjustment Total of Adjustments 30 10 80