Prepare the adjusting entries of this trial balance.

Accounts Payable Control $13222$

Accounts Receivable Control $23639$

Accumulated Depreciation $$ Motor Vehicle $13762$

Advertising $2115$

Allowance for Doubtful Debts $418$

Bad Debts Expense $898$

Bank Charges $247$

Bank Overdraft $24819$

Buildings $97100$

Capital $132175$

Cost of Sales $77967$

Discount Allowed $1427$

Doubtful Debts Expense $218$

Drawings $19210$

Electricity $2748$

Expense Accrued $[$wages$]890$

Expense Prepaid $[$insurance$]250$

Freight Outwards $744$

Government Bonds $15000$

GST Payable $4800$

GST Receivable $2099$

Insurance $985$

Interest on Mortgage $3600$

Interest on Overdraft $4715$

Interest Received $2025$

Inventory $16945$

Land $75000$

Mortgage on Land $45000$

Motor Vehicle $36700$

Rent Received $10850$

Revenue Accrued $[$government bonds$]675$

Revenue Received in Advance $[$rent received$]650$

Sales $189117$

Wages $55446$

Adjustments:

Reversal of previous year$$s balance day adjustments for:

$$ prepayment of insurance

$$ accrual of revenue from government bonds

$$ accrual of wages

$$ rent received last year that related to this year

Inventory is overstated by $$490$; $$539($$$490+$ $$49$ GST$)$

Wages accrued $$1200$

Rent received in advance $$850$

Insurance prepaid $$310$

Accrue interest on mortgage at $12\%$ p$.$a$.$ for four months

Depreciation of buildings $4\%$ p$.$a$.$

Depreciation of motor vehicle $15\%$ p$.$a$.$

Allowance for doubtful debts increased to $2\mathrm{.}5\%,$ to nearest $$1$