Prepare general journal entries to record the following information.

1. Office supplies on hand at 30 June total $900

2. The one-year general insurance policy expires on 31 October 2023

3. Equipment has a useful life of 4 years with no residual value. Store furniture and printer have useful life of 5 years with no residual value. Scallion Ltd uses straight-line depreciation for these assets. (Round all depreciation amounts upwards to nearest whole $).

4. Commission revenue of $39 600 has accrued during June

5. Inventory at 30 June is $28 800