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. (Note: Enter accounts in ascending account number order according to the chart of accounts.)

fill in the blanks which is required

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
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Balance		164.75	June

Name: ACCUMULATED DEPRECIATION - BLDGS AND IMPROVEMENTS								Acct No.: 161
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
					June	1	Balance		43,750.00

Name: ACCUMULATED DEPRECIATION - HIRE EQUIPMENT								Acct No.: 171
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	17	Hire Equipment (Cost)/Profit on Sale of PPE	GJ20	491.00	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

Name: ACCUMULATED DEPRECIATION - STORE EQUIPMENT								Acct No.: 191
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
					June	1	Balance		6,615.00

Name: SUPERANNUATION PAYABLE								Acct No.: 230
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	25	Bank Account	CPJ12	432.00	June	1	Balance		432.00

Name: WAGES AND SALARIES PAYABLE								Acct No.: 240
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
					june

Name: BANK LOAN								Acct No.: 280
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Bank Account	CPJ12	2,000.00	June	1	Balance		220,000.00

Name: CAPITAL								Acct No.: 310
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
					June	1	Balance		151,156.00

Name: DRAWINGS								Acct No.: 315
Date		Details	Post Ref	Debit	Date		Details	Post Ref	Credit
June	1	Balance		36,000.00
	12	Bank Account	CPJ12	3,040.00

Name: DEPRECIATION								Acct No.: 615
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Balance		35,323.00

Name: INSURANCE								Acct No.: 635
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Balance		4,193.75

Name: INTEREST EXPENSE								Acct No.: 640
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Balance		14,002.80

Name: RATES AND TAXES								Acct No.: 660
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Balance		1,812.25

Name: SUPERANNUATION								Acct No.: 680
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Balance		1,404.00

Name: WAGES AND SALARIES								Acct No.: 690
Date		Explanation	Post Ref	Debit	Date		Explanation	Post Ref	Credit
June	1	Balance		15,600.00
	28	Bank Account	CPJ12	4,600.00

Trial Balance as at 30 June 20XX Account Number 100 105 110 120 130 140 160 161 Account Debit Credit 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 Drawinqs 7,218.12 200.00 7,520.00 381.25 164.75 2,496.24 350,000.00 43,750.00 110,956.09 29,900.00 14,700.00 170 67,009.00 180 181 190 191 200 210 220 230 240 280 310 315 8,970.00 6,615.00 5,346.00 6,735.43 1,660.00 218,000.00 151,156.00 39,040.00