The adjusted trial balance for Pro Diver is shown below.

Need to fill up exact post ref of general journal and general ledger as well, and i attached list of accounts, as follows:

Question 1 The adjusted trial balance for Pro Diver is shown below Pro Diver Adjusted Trial Balance as at 30 June 20xX Account Number Account Debit Credit 7,280.57 Bank Account 100 105 Petty Cash 200.00 110Accounts Receivable 7,545.00 120 Prepaid Insurance 130 Prepai Rates and Taxes 2,504.19 140 GST Paid (Outlays) 160 Buildings and Improvements (Cost) 350,000.00 Accumulated Depreciation -Bldgs and Improvements 44,479.00 170 Hire Equipment (Cost) 110,974.36 68,924.00 171Accumulated Depreciation - Hire Equipment 180 Motor Vehicles (Cost) 29,900.00 181 Accumulated Depreciation Motor Vehicles 9,468.00 190 Store Equipment (Cost) 14,700.00 6,799.00 191Accumulated Depreciation - Store Equipment 200 Accounts Payable 5,402.00 210 GST Collected 6,738.16 220 PAYG Withholding Payable 1,660.00 414.00 230 Superannuation Payable 240 Wages and Salaries Payable 80.00 280 Bank Loan 219,191.67 310 Capital 151,156.00 315 Drawings 38,951.00 127,228.54 400 Hire Service Income 410 Lesson Income 30,810.00 518.92 420 Discounts Received 430 Freight Collected 85.00 440 Profit on Sale of PPE 291.64 600 Advertising 2,150.00 Bank Charges 127.10 605 610 Cleaning 900.00 615 Depreciation 38,658.00 309.60 620 Discounts Given 625 Electricity 3,480.50 1,112.35 630 Freight Expense 635 Insurance 4,575.00 640 Interest Expense 15,194.47 645 2,610.00 Motor Vehicle Expenses 118.80 650 Office Supplies 655 Printing and Postage 163.65 660 Rates and Taxes 1,977.00 665 Repairs and Maintenance 995.00 670 14,980.91 Diving Instruction Charges 260.83 675 Staff Amenities 680 Superannuation 1,818.00 Telephone 685 1,479.60 690 Wages and Salaries 20,280.00 673,245.93 673,245.93 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 (k) part (k) g the q Using the adjusted trial balance above, complete the general journal entries to close off the accounts for the end of the reporting period, post to and balance the general ledger accounts. (Note: Enter accounts in ascending account number order according to the chart of accounts.) Page: 20 GENERAL JOURNAL Debit Description Post Ref Date 605 430 310 390 GJ20 b/d 400 315 GJ21 650 (To close income accounts) 675 655 GENER 410 680 AL Page: 21 Debit Date Description Post Ref Credit 440 June 660 690 685 610 665 615 420 600 670 620 625 630 GENERAL JOURNAL Page: 21 Description Credit Date Post Ref Debit June (To close expense accounts) To transfer profit for the year) (To close drawings to capital account) GENERAL LEDGER Name: BANK ACCOUNT Acct No.: 100 Details Date Post Ref Debit Date Post Ref Credit June 1 Balance 14,632.20 June 30 Payments CP112 16,481.47 30 Receipts CRJ14 9,129.84 c/d 685 645 605 410 620 Acct No.: 105 Name: PETTY CASH Details Post Ref Debit Date Credit 680 June 1 Balance 200.00 610 Name: ACCOUNTS RECEIVABLE Acct No.: 110 660 GJ20 Details Post Ref Debit Date Credit 615 June 1 Balance 5,760.00 June 30 Bank Account 6,885.60 665 390 30 Sales SJ10 8,670.60 420 630 430 GJ21 655 670 675 Acct No.: 120 Name: PREPAID INSURANCE 440 Details Post Ref Debit Date Credit 635 381.25 June 1 Balance 381.25 June 30 nsurance 690 650 640 Name: PREPAID RATES AND TAXES Acct No.: 130 b/d Post Ref Debit Date Credit Details 310 315 June 1 Balance 164.75 June 30 Rates and Taxes 164.75 Name: ACCUMULATED DEPRECIATION HIRE EQUIPMENT Acct No.: 171 Details Post Ref Debit Date Post Ref Credit Date June 17 HECost/Profit GJ20 500.00 June 1 Balance 67,500.00 30 Depreciation GJ20 1,924.00 Acct No.: 180 Name: MOTOR VEHICLES (COST) Details Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 29,900.00 Name: ACCUMULATED DEPRECIATION MOTOR VEHICLES Acct No.: 181 Details Debit Date Post Ref Date Post Ref Credit June1 Balance 8,970.00 GJ20 30 Depreciation 498.00 Name: STORE EQUIPMENT (COST) Acct No.: 190 Details Date Post Ref Debit Date Post Ref Credit 14,700.00 June 1 Balance Name: ACCUMULATED DEPRECIATION STORE EQUIPMENT Acct No.: 191 Details Date Post Ref Debit Date Post Ref Credit 6,615.00 June 1 Balance Depreciation GJ20 184.00 30 Name: ACCOUNTS PAYABLE Acct No.: 200 Date Details Post Ref Debit Date Details Post Ref Credit 165.00 June1 June 27 Hire Equipment/GST GJ20 Balance 5,824.00 30 6,150.00 P111 5,893.00 Bank Account CP112 30 Purchases July Name: GST COLLECTED Acct No.: 210 Credit Date Details Post Ref Debit Post Ref 30.96 June 1 June 30 Bank Account CRJ14 Balance 5,745.90 30 Accounts Receivable SJ10 788.24 30 Bank Account CRJ14 234.98 Name: PAYG WITHHOLDING PAYABLE Acct No.: 220 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 1,120.00 CP112 540.00 28 Bank Account Name: SUPERANNUATION PAYABLE Acct No.: 230 Date Details Post Ref Debit Date Details Post Ref Credit 32.00 June 1 June 25 Bank Account CP112 Balance 432.00 30 Superannuation GJ20 414.00 Acct No.: 240 Name: WAGES AND SALARIES PAYABLE Credit Date Post Ref Date Details Debit Details Post Ref GJ20 80.00 June 30 Wages and Salaries Name: BANK LOAN Acct No.: 280 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Bank Account CP112 2,000.00 une 1 Balance 220,000.00 30 1,191.67 Interest Expense GJ20 uly Acct No.: 310 Name: CAPITAL Credit Date Post Ref Details Debit Date Details Post Ref June June 1 Balance 151,156.00 uly Acct No.: 315 Name: DRAWINGS Details Details Date Post Ref Date Post Ref Debit Credit June 1 Balance 36,000.00 June 12 Bank Account CP112 2,951.00 Name: PROFIT OR LOSS SUMMARY Acct No.: 390 Details Post Ref Date Details Post Ref Date Debit Credit June une Name: HIRE SERVICE INCOME Acct No.: 400 Details Date Post Ref Debit Date Details Post Ref Credit une une 1 Balance 122,880.00 30 Accounts Receivable SJ10 3,802.36 546.18 30 Bank Account CRJ14 Name: LESSON INCOME Acct No.: 410 Details Date Post Ref Debit Date Details Post Ref Credit une June 1 Balance 25,530.00 30 Accounts Receivable SJ10 4,080.00 30 Bank Account CRJ14 1,200.00 Acct No.: 420 Name: DISCOUNTS RECEIVED Details Post Ref Date Post Ref Date Debit Details Credit June June 1 Balance 392.10 CP112 126.82 30 Bank Account Name: FREIGHT COLLECTED Acct No.: 430 Details Post Ref Details Post Ref Date Debit Date Credit 85.00 June 1 Balance Name: PROFIT ON SALE OF PPE Acct No.: 440 Details Post Ref Date Details Post Ref Credit Debit Hire Equipment une 17 GJ20 291.64 Name: ADVERTISING Acct No.: 600 Details Details Post Ref Debit Date Post Ref Credit June 1 Balance 2,150.00 June Name: BANK CHARGES Acct No.: 605 Details Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 112.40 June Bank Account CP112 14.70 Name:CLEANING Acct No.: 610 Details Post Ref Date Details Post Ref Credit Date Debit June 1 Balance 800.00 June 28 Bank Account CP112 100.00 Name: DEPRECIATION Acct No.: 615 Debit Date Post Ref Date Details Post Ref Credit Details 35,323.00 June June 1 Balance 30 Accumulated Depreciation GJ20 3,335.00 Acct No.: 620 Name: DISCOUNTS GIVEN Details Debit Credit Date Post Ref Date Details Post Ref 309.60 June une 30 Bank Account CRJ14 Name: ELECTRICITY Acct No.: 625 Details Debit Details Date Post Ref Date Post Ref Credit une 1 Balance ,480.50 June Name: FREIGHT EXPENSE Acct No.: 630 Credit Details Post Retf Debit Details Post Ref Date Date June 1 Balance 962.35 June P111 30 Accounts Payable 150.00 Acct No.: 635 Name: INSURANCE Credit Details Post Retf Post Ref Date Debit Date Details June 1 Balance 4,193.75 June 30 Prepaid Insurance GJ20 381.25 Acct No.: 640 Name: INTEREST EXPENSE Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 14,002.80 June 30 Bank Loan GJ20 1,191.67 Acct No.: 645 Name: MOTOR VEHICLE EXPENSES Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 2,530.00 June 80.00 20 Bank Account CP112 Name: OFFICE SUPPLIES Acct No.: 650 Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 118.80 June Name: PRINTING AND POSTAGE Acct No.: 655 Post Ref Post Ref Date Debit Date Details Credit June 1 Balance 109.10June 12 Petty Cash CP112 54.55 Name: RATES AND TAXES Acct No.: 660 Details Debit Details Date Post Ref Date Post Ref Credit June 1 Balance 1,812.25June 30 Prepaid Rates and Taxes GJ20 164.75 Name: REPAIRS AND MAINTENANCE Acct No.: 665 Details Date Post Ref Debit Date Details Post Ref Credit 675.00 June June 1 Balance 24 320.00 Bank Account CP112 Name: DIVING INSTRUCTION CHARGES Acct No.: 670 Debit Credit Date Date Details Post Ref Details Post Ref June 1 13,710.00 June Balance 17 1,270.91 Accounts Payable P111 Name: STAFF AMENITIES Acct No.: 675 Details Credit Date Date Post Ref Debit Details Post Ref June 1 Balance 234.70 June 15 Petty Cash CP112 26.13 Name: SUPERANNUATION Acct No.: 68 Credit Details Post Ref Date Details Post Ref Debit Date June 1 Balance 1,404.00 June 30 Superannuation Payable GJ20 414.00 Name: TELEPHONE Acct No.: 685 Credit Details Date Details Post Ref Debit Date Post Retf 1,137.40June Balance Bank Account CP112 342.20 Name: WAGES AND SALARIES Acct No.: 69 Date Debit Details Post Ref Date Details Post Retf Credit 15,600.00 June June 1 Balance 28 Bank Account CP112 4,600.00 30 Wages and Salaries Payable GJ20 80.00 List Of Accounts Question 1 Accounts Payable Accounts Receivable Accumulated Depreciation Accumulated Depreciation Bldgs and Improvements Accumulated Depreciation Hire Equipment Accumulated Depreciation Motor Vehicles Accumulated Depreciation Store Equipment Adventure Tours Advertising Balance Bank Account Bank Account/Discounts Given/GST Collected Bank Account/Discounts Received/GST Paid (Outlays) Bank Acc Bank Charges Bank Loan ount/Petty Cash Beach and Reef olidays Budget Diving Tours Building and Improvements (Cost) Cairns Coral Divers Capital Cash Sale #3357 Cash Sale #3359 Cleaning Coral Divers Imports Coral Divers Imports/Hire Equipment (Cost) Coral Holiday Resort Depreciation Discounts Given Discounts Received Diving DownUnder Diving DownUnder/Hire Equipment (Cost) Diving Instruction Charges Drawings Electricity Expenses Freight Collected Freight Expense GST Collected GST Collected/Other GST Paid (Outlays) GST Paid (Outlays)/Other HECost/Profit Hire Equipment (Cost) Hire Equipment (Cost)/GST Paid (Outlays) Hire Equipment (Cost)/Profit on Sale of PPE Hire Equipment/GST Hire Service Income Hire Service Income/GST Collected Hire Service Income/Lesson Income/GST Collected Insurance Interest Expense Lesson Income Loss Louis Reevsby Louis Reevsby/Diving Instruction Charges Motor Vehicle Expenses Motor Vehicles (Cost) Office Supplies One Stop Diving Shop Opening Balance Other Other/Freight Expense/GST Paid (Outlays) Other/GST Paid (Outlays) PAYG Withholding Payable Payments Petty Cash Prepaid Insurance Prepaid Rates and Taxes Printing and Postage Profit Profit on Sale of PPE Profit or Loss Summary Purchases Rates and Taxes Receipts Repairs and Maintenance Revenue Sales Staff Amenities Store Equipment (Cost) Superannuation Superannuation Payable Telephone Wages and Salaries Wages and Salaries Payable Question 1 The adjusted trial balance for Pro Diver is shown below Pro Diver Adjusted Trial Balance as at 30 June 20xX Account Number Account Debit Credit 7,280.57 Bank Account 100 105 Petty Cash 200.00 110Accounts Receivable 7,545.00 120 Prepaid Insurance 130 Prepai Rates and Taxes 2,504.19 140 GST Paid (Outlays) 160 Buildings and Improvements (Cost) 350,000.00 Accumulated Depreciation -Bldgs and Improvements 44,479.00 170 Hire Equipment (Cost) 110,974.36 68,924.00 171Accumulated Depreciation - Hire Equipment 180 Motor Vehicles (Cost) 29,900.00 181 Accumulated Depreciation Motor Vehicles 9,468.00 190 Store Equipment (Cost) 14,700.00 6,799.00 191Accumulated Depreciation - Store Equipment 200 Accounts Payable 5,402.00 210 GST Collected 6,738.16 220 PAYG Withholding Payable 1,660.00 414.00 230 Superannuation Payable 240 Wages and Salaries Payable 80.00 280 Bank Loan 219,191.67 310 Capital 151,156.00 315 Drawings 38,951.00 127,228.54 400 Hire Service Income 410 Lesson Income 30,810.00 518.92 420 Discounts Received 430 Freight Collected 85.00 440 Profit on Sale of PPE 291.64 600 Advertising 2,150.00 Bank Charges 127.10 605 610 Cleaning 900.00 615 Depreciation 38,658.00 309.60 620 Discounts Given 625 Electricity 3,480.50 1,112.35 630 Freight Expense 635 Insurance 4,575.00 640 Interest Expense 15,194.47 645 2,610.00 Motor Vehicle Expenses 118.80 650 Office Supplies 655 Printing and Postage 163.65 660 Rates and Taxes 1,977.00 665 Repairs and Maintenance 995.00 670 14,980.91 Diving Instruction Charges 260.83 675 Staff Amenities 680 Superannuation 1,818.00 Telephone 685 1,479.60 690 Wages and Salaries 20,280.00 673,245.93 673,245.93 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 (k) part (k) g the q Using the adjusted trial balance above, complete the general journal entries to close off the accounts for the end of the reporting period, post to and balance the general ledger accounts. (Note: Enter accounts in ascending account number order according to the chart of accounts.) Page: 20 GENERAL JOURNAL Debit Description Post Ref Date 605 430 310 390 GJ20 b/d 400 315 GJ21 650 (To close income accounts) 675 655 GENER 410 680 AL Page: 21 Debit Date Description Post Ref Credit 440 June 660 690 685 610 665 615 420 600 670 620 625 630 GENERAL JOURNAL Page: 21 Description Credit Date Post Ref Debit June (To close expense accounts) To transfer profit for the year) (To close drawings to capital account) GENERAL LEDGER Name: BANK ACCOUNT Acct No.: 100 Details Date Post Ref Debit Date Post Ref Credit June 1 Balance 14,632.20 June 30 Payments CP112 16,481.47 30 Receipts CRJ14 9,129.84 c/d 685 645 605 410 620 Acct No.: 105 Name: PETTY CASH Details Post Ref Debit Date Credit 680 June 1 Balance 200.00 610 Name: ACCOUNTS RECEIVABLE Acct No.: 110 660 GJ20 Details Post Ref Debit Date Credit 615 June 1 Balance 5,760.00 June 30 Bank Account 6,885.60 665 390 30 Sales SJ10 8,670.60 420 630 430 GJ21 655 670 675 Acct No.: 120 Name: PREPAID INSURANCE 440 Details Post Ref Debit Date Credit 635 381.25 June 1 Balance 381.25 June 30 nsurance 690 650 640 Name: PREPAID RATES AND TAXES Acct No.: 130 b/d Post Ref Debit Date Credit Details 310 315 June 1 Balance 164.75 June 30 Rates and Taxes 164.75 Name: ACCUMULATED DEPRECIATION HIRE EQUIPMENT Acct No.: 171 Details Post Ref Debit Date Post Ref Credit Date June 17 HECost/Profit GJ20 500.00 June 1 Balance 67,500.00 30 Depreciation GJ20 1,924.00 Acct No.: 180 Name: MOTOR VEHICLES (COST) Details Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 29,900.00 Name: ACCUMULATED DEPRECIATION MOTOR VEHICLES Acct No.: 181 Details Debit Date Post Ref Date Post Ref Credit June1 Balance 8,970.00 GJ20 30 Depreciation 498.00 Name: STORE EQUIPMENT (COST) Acct No.: 190 Details Date Post Ref Debit Date Post Ref Credit 14,700.00 June 1 Balance Name: ACCUMULATED DEPRECIATION STORE EQUIPMENT Acct No.: 191 Details Date Post Ref Debit Date Post Ref Credit 6,615.00 June 1 Balance Depreciation GJ20 184.00 30 Name: ACCOUNTS PAYABLE Acct No.: 200 Date Details Post Ref Debit Date Details Post Ref Credit 165.00 June1 June 27 Hire Equipment/GST GJ20 Balance 5,824.00 30 6,150.00 P111 5,893.00 Bank Account CP112 30 Purchases July Name: GST COLLECTED Acct No.: 210 Credit Date Details Post Ref Debit Post Ref 30.96 June 1 June 30 Bank Account CRJ14 Balance 5,745.90 30 Accounts Receivable SJ10 788.24 30 Bank Account CRJ14 234.98 Name: PAYG WITHHOLDING PAYABLE Acct No.: 220 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Balance 1,120.00 CP112 540.00 28 Bank Account Name: SUPERANNUATION PAYABLE Acct No.: 230 Date Details Post Ref Debit Date Details Post Ref Credit 32.00 June 1 June 25 Bank Account CP112 Balance 432.00 30 Superannuation GJ20 414.00 Acct No.: 240 Name: WAGES AND SALARIES PAYABLE Credit Date Post Ref Date Details Debit Details Post Ref GJ20 80.00 June 30 Wages and Salaries Name: BANK LOAN Acct No.: 280 Date Details Post Ref Debit Date Details Post Ref Credit June 1 Bank Account CP112 2,000.00 une 1 Balance 220,000.00 30 1,191.67 Interest Expense GJ20 uly Acct No.: 310 Name: CAPITAL Credit Date Post Ref Details Debit Date Details Post Ref June June 1 Balance 151,156.00 uly Acct No.: 315 Name: DRAWINGS Details Details Date Post Ref Date Post Ref Debit Credit June 1 Balance 36,000.00 June 12 Bank Account CP112 2,951.00 Name: PROFIT OR LOSS SUMMARY Acct No.: 390 Details Post Ref Date Details Post Ref Date Debit Credit June une Name: HIRE SERVICE INCOME Acct No.: 400 Details Date Post Ref Debit Date Details Post Ref Credit une une 1 Balance 122,880.00 30 Accounts Receivable SJ10 3,802.36 546.18 30 Bank Account CRJ14 Name: LESSON INCOME Acct No.: 410 Details Date Post Ref Debit Date Details Post Ref Credit une June 1 Balance 25,530.00 30 Accounts Receivable SJ10 4,080.00 30 Bank Account CRJ14 1,200.00 Acct No.: 420 Name: DISCOUNTS RECEIVED Details Post Ref Date Post Ref Date Debit Details Credit June June 1 Balance 392.10 CP112 126.82 30 Bank Account Name: FREIGHT COLLECTED Acct No.: 430 Details Post Ref Details Post Ref Date Debit Date Credit 85.00 June 1 Balance Name: PROFIT ON SALE OF PPE Acct No.: 440 Details Post Ref Date Details Post Ref Credit Debit Hire Equipment une 17 GJ20 291.64 Name: ADVERTISING Acct No.: 600 Details Details Post Ref Debit Date Post Ref Credit June 1 Balance 2,150.00 June Name: BANK CHARGES Acct No.: 605 Details Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 112.40 June Bank Account CP112 14.70 Name:CLEANING Acct No.: 610 Details Post Ref Date Details Post Ref Credit Date Debit June 1 Balance 800.00 June 28 Bank Account CP112 100.00 Name: DEPRECIATION Acct No.: 615 Debit Date Post Ref Date Details Post Ref Credit Details 35,323.00 June June 1 Balance 30 Accumulated Depreciation GJ20 3,335.00 Acct No.: 620 Name: DISCOUNTS GIVEN Details Debit Credit Date Post Ref Date Details Post Ref 309.60 June une 30 Bank Account CRJ14 Name: ELECTRICITY Acct No.: 625 Details Debit Details Date Post Ref Date Post Ref Credit une 1 Balance ,480.50 June Name: FREIGHT EXPENSE Acct No.: 630 Credit Details Post Retf Debit Details Post Ref Date Date June 1 Balance 962.35 June P111 30 Accounts Payable 150.00 Acct No.: 635 Name: INSURANCE Credit Details Post Retf Post Ref Date Debit Date Details June 1 Balance 4,193.75 June 30 Prepaid Insurance GJ20 381.25 Acct No.: 640 Name: INTEREST EXPENSE Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 14,002.80 June 30 Bank Loan GJ20 1,191.67 Acct No.: 645 Name: MOTOR VEHICLE EXPENSES Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 2,530.00 June 80.00 20 Bank Account CP112 Name: OFFICE SUPPLIES Acct No.: 650 Date Post Ref Debit Date Details Post Ref Credit June 1 Balance 118.80 June Name: PRINTING AND POSTAGE Acct No.: 655 Post Ref Post Ref Date Debit Date Details Credit June 1 Balance 109.10June 12 Petty Cash CP112 54.55 Name: RATES AND TAXES Acct No.: 660 Details Debit Details Date Post Ref Date Post Ref Credit June 1 Balance 1,812.25June 30 Prepaid Rates and Taxes GJ20 164.75 Name: REPAIRS AND MAINTENANCE Acct No.: 665 Details Date Post Ref Debit Date Details Post Ref Credit 675.00 June June 1 Balance 24 320.00 Bank Account CP112 Name: DIVING INSTRUCTION CHARGES Acct No.: 670 Debit Credit Date Date Details Post Ref Details Post Ref June 1 13,710.00 June Balance 17 1,270.91 Accounts Payable P111 Name: STAFF AMENITIES Acct No.: 675 Details Credit Date Date Post Ref Debit Details Post Ref June 1 Balance 234.70 June 15 Petty Cash CP112 26.13 Name: SUPERANNUATION Acct No.: 68 Credit Details Post Ref Date Details Post Ref Debit Date June 1 Balance 1,404.00 June 30 Superannuation Payable GJ20 414.00 Name: TELEPHONE Acct No.: 685 Credit Details Date Details Post Ref Debit Date Post Retf 1,137.40June Balance Bank Account CP112 342.20 Name: WAGES AND SALARIES Acct No.: 69 Date Debit Details Post Ref Date Details Post Retf Credit 15,600.00 June June 1 Balance 28 Bank Account CP112 4,600.00 30 Wages and Salaries Payable GJ20 80.00 List Of Accounts Question 1 Accounts Payable Accounts Receivable Accumulated Depreciation Accumulated Depreciation Bldgs and Improvements Accumulated Depreciation Hire Equipment Accumulated Depreciation Motor Vehicles Accumulated Depreciation Store Equipment Adventure Tours Advertising Balance Bank Account Bank Account/Discounts Given/GST Collected Bank Account/Discounts Received/GST Paid (Outlays) Bank Acc Bank Charges Bank Loan ount/Petty Cash Beach and Reef olidays Budget Diving Tours Building and Improvements (Cost) Cairns Coral Divers Capital Cash Sale #3357 Cash Sale #3359 Cleaning Coral Divers Imports Coral Divers Imports/Hire Equipment (Cost) Coral Holiday Resort Depreciation Discounts Given Discounts Received Diving DownUnder Diving DownUnder/Hire Equipment (Cost) Diving Instruction Charges Drawings Electricity Expenses Freight Collected Freight Expense GST Collected GST Collected/Other GST Paid (Outlays) GST Paid (Outlays)/Other HECost/Profit Hire Equipment (Cost) Hire Equipment (Cost)/GST Paid (Outlays) Hire Equipment (Cost)/Profit on Sale of PPE Hire Equipment/GST Hire Service Income Hire Service Income/GST Collected Hire Service Income/Lesson Income/GST Collected Insurance Interest Expense Lesson Income Loss Louis Reevsby Louis Reevsby/Diving Instruction Charges Motor Vehicle Expenses Motor Vehicles (Cost) Office Supplies One Stop Diving Shop Opening Balance Other Other/Freight Expense/GST Paid (Outlays) Other/GST Paid (Outlays) PAYG Withholding Payable Payments Petty Cash Prepaid Insurance Prepaid Rates and Taxes Printing and Postage Profit Profit on Sale of PPE Profit or Loss Summary Purchases Rates and Taxes Receipts Repairs and Maintenance Revenue Sales Staff Amenities Store Equipment (Cost) Superannuation Superannuation Payable Telephone Wages and Salaries Wages and Salaries Payable