The business of Urban Sea provided account balances at 30 June 2016 as set out in the 10 Column Worksheet provided. The following adjustments are required to be completed for year ended 30 June 2016 Allowance (Provision) for Doubtful debts to be increased to $400. Annual premium of $3,000 for Insurance was paid on 1 September 2015. Adjust for the prepaid amount at 30 June 2016. Salaries due but not paid at 30 June 2016 were $1,700. recordedin the accounts) was calculated using the straight ethod at 15% for Plant and $600 Commission Income was received in advance at 30 June 2016. Required: Enter these adjustments and then complete the 10 Column Worksheet. Trial Balance Adjustments Trading A/C Profit&Loss Balance Sheet Dr Details Cr Dr Cr Dr [cr 10400 Inventory Acc. Receivable Allowance for doubtful debts Bank Plant & Equipment Acc. Depn-P&E Acc. Payable GST Collected Mortga Capital Drawings Sales Commisslon Income COGS Advertising Insurance 7100 280 15760 90000 26500 3200 1700 50000 30750 10000 98000 3600 51280 1200 3000 4790 1130 18700 670 13500 Print & Stationery Salaries Bad debts Depreclation Accrued Salaries Advance Commission income 214030 214030 Gross Profit Net Profit