Refer to the office memorandum below to record the end-of-period adjustments in the general journal, post the adjusting entries to the general ledger and complete the adjustments and adjusted trial balance columns in the worksheet.

The trial balance for Pro Diver is shown below. Pro Diver Trial Balance as at 30 June 20xx Account Debit Credit Account Number 100 105 7,264.42 200.00 7,483.00 110 120 381.25 130 140 164.75 2,492.68 350,000.00 160 161 43,750.00 170 110,924.73 171 67,022.00 180 29,900.00 181 8,970.00 190 14,700.00 191 200 6,615.00 5,339.00 6,732.28 1,660.00 210 220 230 240 Bank Account Petty Cash Accounts Receivable Prepaid Insurance Prepaid Rates and Taxes GST Paid (Outlays) Buildings and Improvements (Cost) Accumulated Depreciation - Bldgs and Improvements Hire Equipment (Cost) Accumulated Depreciation - Hire Equipment Motor Vehicles (Cost) Accumulated Depreciation - Motor Vehicles Store Equipment (Cost) Accumulated Depreciation - Store Equipment Accounts Payable GST Collected PAYG Withholding Payable Superannuation Payable Wages and Salaries Payable Bank Loan Capital Drawings Hire Service Income Lesson Income Discounts Received Freight Collected Profit on Sale of PPE Advertising Bank Charges Cleaning Depreciation Discounts Given Electricity Freight Expense Insurance Interest Expense 280 218,000.00 151, 156.00 310 315 39,028.00 400 410 127,172.45 30,810.00 515.78 420 430 85.00 440 280.91 600 605 610 615 620 2,150.00 127.10 900.00 35,323.00 309.60 3,480.50 1,113.26 4,193.75 14,002.80 625 630 635 640 645 650 655 660 665 670 675 680 685 690 Motor Vehicle Expenses Office Supplies Printing and Postage Rates and Taxes Repairs and Maintenance Diving Instruction Charges Staff Amenities Superannuation Telephone Wages and Salaries 2,610.00 118.80 165.46 1,812.25 995.00 14,923.64 260.83 1,404.00 1,479.60 20,200.00 668,108.42 668,108.42 INSTRUCTIONS: In all parts of this question, enter amounts with a comma for thousands and to two decimal places. For example, enter two thousand as 2,000.00. Enter negative amounts using a hyphen. For example, -2,000.00. If the balance or total returns to zero, enter 0.00 in the required field. If an entry field does not require an answer, leave the field blank. TIPS: To avoid having to scroll up and down the question: - if printing is enabled, print out the parts (as required) - if printing is not enabled, copy and paste the required parts into a Word document and divide your screen between the question and the copied content. Save regularly using the "Save for later' button at the end of each part. For assistance regarding account names, click the 'Show list of accounts' button to view all of the accounts used in this question. Predictive text can be used to assist entering the account titles when recording and posting information in the journals and ledger accounts, simply type in the first few letters to use the predictive text option. Excel templates/working documents have been designed to provide assistance if there is a preference to work offline and later enter the completed information online to submit for assessment. part (0) part (0) Click here to access specific templates/working documents designed to assist in answering the question if you prefer to work offline. Please note the assessment will still need to be completed online to be submitted for grading. Refer to the office memorandum below to record the end-of-period adjustments in the general journal, post the adjusting entries to the general ledger and complete the adjustments and adjusted trial balance columns in the worksheet. OFFICE MEMORANDUM Date: 30/06/20XX To: Tyler Mackee SUBJECT: End-of-period adjustments Adjusting journal entries are required for the following: 1. Wages payable at the end of June - 580.00 2. Transfer the prepaid insurance and prepaid rates balances to their respective expense accounts 3. Superannuation payable for June - 5414.00 4. Depreciation for the month: a. Buildings & Improvements - $729 b. Hire Equipment - $1924 C. Motor Vehicles - $498 d. Store Equipment - $184 5. Interest charged on the bank loan for the period - $1191.67 (GST free) Signed: Accountant Page: 20 Date GENERAL JOURNAL Description Post Ref Debit Credit (Wages and salaries payable at the end of June) (Transfer prepaid expense balances) (Superannuation payable for June) (Depreciation for the month) (Bank loan interest for the month) GENERAL LEDGER Name: PREPAID INSURANCE Acct No.: 120 Date Explanation Post Ref Debit Date Explanation Post Ref Credit June 1 Balance 381.25 June Name: PREPAID RATES AND TAXES Acct No.: 130 Credit Date Explanation Post Ref Debit Date Explanation Post Ref June 1 Balance 164.75 June Acct No.: 161 Name: ACCUMULATED DEPRECIATION - BLDGS AND IMPROVEMENTS Date Explanation Post Ref Debit Post Ref Credit Date 1 Explanation Balance June 43,750.00 Acct No.: 171 Debit Date Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT Date Explanation Post Ref Hire Equipment (Cost)/Profit on June 17 GJ20 Sale of PPE Explanation Post Ref Credit 478.00 June 1 Balance 67,500.00 Name: ACCUMULATED DEPRECIATION - MOTOR VEHICLES Acct No.: 181 Date Explanation Post Ref Debit Date Explanation Post Ref Credit June 1 Balance 8,970.00 V Acct No.: 191 Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT Date Explanation Post Ref Debit Date Post Ref Credit Explanation Balance June 1 1 6,615.00 Acct No.: 230 Name: SUPERANNUATION PAYABLE Date Explanation June 25 Bank Account Post Ref Debit Date Post Ref Credit Explanation Balance CP)12 432.00 June 1 432.00 Acct No.: 240 Name: WAGES AND SALARIES PAYABLE Date Explanation Post Ref Debit Date Explanation Post Ref Credit June Name: BANK LOAN Acct No.: 280 Date Post Ref Debit Date Post Ref Explanation Bank Account Explanation Balance Credit 220,000.00 June 1 CP)12 2,000.00 June 1 Acct No.: 310 Name: CAPITAL Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 151,156.00 Name: DRAWINGS Acct No.: 315 Date Post Ref Debit Date Details Post Ref Credit June 1 Details Balance Bank Account 36,000.00 3,028.00 12 CP)12 Name: DEPRECIATION Acct No.: 615 Date Post Ref Debit Date Explanation Post Ref Credit Explanation Balance June 1 35,323.00 V Name: INSURANCE Acct No.: 635 Date Post Ref Debit Date Explanation Post Ref Credit Explanation Balance June 1 4,193.75 Name: INTEREST EXPENSE Acct No.: 640 Date Post Ref Debit Date Explanation Post Ref Credit Explanation Balance June 1 1 14,002.80 Name: RATES AND TAXES Acct No.: 660 Date Post Ref Debit Date Explanation Post Ref Credit Explanation Balance June 1 1,812.25 V Acct No.: 680 Name: SUPERANNUATION Date Explanation June 1 Balance Post Ref Debit Date Explanation Post Ref Credit 1,404.00 Name: WAGES AND SALARIES Acct No.: 690 Date Post Ref Debit Date Explanation Post Ref Credit Explanation Balance June 1 15,600.00 4,600.00 28 Bank Account CP)12 Acct No. Account WORKSHEET Worksheet for period ended 30 June 20xx Trial Balance Adjustments Dr Cr Dr 7,264.42 Adjusted Trial Balance Cr Dr Cr 100 Bank Account 105 Petty Cash 200.00 110 Accounts Receivable 7,483.00 120 Prepaid Insurance 381.25 130 Prepaid Rates and Taxes 164.75 140 GST Paid (Outlays) 2,492.68 160 350,000.00 161 Buildings and Improvements (Cost) Accumulated Depreciation - Bldgs and Improvements Hire Equipment (Cost) 43,750.00 170 110,924.73 171 Accumulated Depreciation - Hire Equipment 67,022.00 180 Motor Vehicles (Cost) 29.900.00 181 Accumulated Depreciation - Motor Vehicles 8,970.00 190 Store Equipment (Cost) 14,700.00 191 Accumulated Depreciation - Store Equipment 6,615.00 200 Accounts Payable 5,339.00 210 GST Collected 6,732.28 220 PAYG Withholding Payable 1,660.00 230 Superannuation Payable 240 Wages and Salaries Payable 280 Bank Loan 218,000.00 310 Capital 151,156.00 315 Drawings 39,028.00 400 Hire Service Income 127,172.45 410 Lesson Income 30,810.00 420 Discounts Received 515.78 430 Freight Collected 85.00 440 Profit on Sale of PPE 280.91 600 Advertising 2,150.00 605 Bank Charges 127.10 610 Cleaning 900.00 615 Depreciation 35,323.00 620 Discounts Given 309.60 625 Electricity 3,480.50 630 Freight Expense 1,113.26 635 Insurance 4,193.75 640 Interest Expense 14,002.80 645 Motor Vehicle Expenses 2,610.00 650 Office Supplies 118.80 655 Printing and Postage 165.46 660 Rates and Taxes 1,812.25 665 Repairs and Maintenance 995.00 670 Diving Instruction Charges 14,923.64 675 Staff Amenities 260.83 680 Superannuation 1,404.00 685 Telephone 1,479.60 690 Wages and Salaries 20,200.00 668,108.42 668,108.42 IMPORTANT: Have you completed all of the requirements and followed the instructions? 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