Q3: Celia Davidson is in import/export business. The following balances were extracted from her books on 30 September 2009. Dr Cr $306.000 Account Titles Sales Carriage on sales Purchases Carriage on purchases Stock at 1 October 2008 Wages & salaries Rent & insurance Advertising expenses Motor vehicle expenses Office expenses Cash at bank Motor vehicle at cost Accumulated depreciation Vehicle Accounts receivable Accounts payable Drawings Capital: Celia $28,300 147,600 12.800 13,400 51,100 6.900 11,800 2.700 17,400 7,140 15,500 3,100 3,7640 15,500 12,320 40,000 $364.600 $364.600 Additional information: 1. Stock at 30 September 2009 was valued at $14,100 2. During the year Celia Davidson took goods costing $13,100 for her own use. No entries have been made in the book. 3. Depreciation is to be charged on the motor vehicle at 20% on cost per year. 4. Accrued wages and salaries $1,900 at 30 September 2009. 5. Insurance S400 was prepaid. Required: Prepare necessary adjusting entries in general journal, also make income statement and balance sheet