This is for MYOB software. Please check if the double entries are correct. Also for point no.9 does drawing affect point no.1 the year end adjustment? and what should be the date? year end date or the day the transaction took place?

Additional information for year end adjustments: (1) Inventory as at 30 June 2019 was $78,230 and its net realizable value was valued at $69,880. 30/6/19 Ending Inventory Adjustments GJOO0002 Inventory $69,880.00 GJO00002 Inventory Adjustments $69.880.00 GJ000002 Inventory Adjustments $55,000.00 GJO00002 Inventory $55,000.00 (2) It is decided to write off the balance of New World Ltd (Ref: BD561) and Hong Kong Stores (Ref: BD965) as bad debts 30/6/19 Sale; New World Lid BD561 Trade Receivables $8.950.00 BD561 Impairment loss on T/Rec $8,950.00 30/6/19 Sale: Hong Kong Store BD965 Trade Receivables $8,956.00 BD965 Impairment loss on T/Rec $8.956.00 30/6/19 New World Ltd: Credit from BD561 SJO00003 Trade Receivables $8,950.00 SJ000003 Trade Receivables $8.950.00 30/6/19 Hong Kong Store: Credit from BD965 SJ000004 Trade Receivables $8,956.00 SJO00004 Trade Receivables $8.956.00 (3) Insurance expenses $1 1,760 covers the period from 1 January 2019 to 31 December 2019. 30/6/19 Prepayment of Insurance exp GJOO0003 Prepayments $5,880.00 GJOO0003 Insurance $5,880.00 (4) The following information were accrued expenses at 30 June 2019: Salaries $22,800 Carriage outwards $3,000 Accountant's fee $20,800 30/6/19 Accured Expenses GJ000004 Salaries $22.800.00 GJ000004 Carriage outwards $3,000.00 GJ000004 Accountant's fee $20,800.00 GJOO0004 Accurals $46,600.00 (5) Interest income $6,800 on loan to K Ltd was not yet received. 30/6/19 Accured Interest Income GJO00005 Accured Interest Income $6.800.00 GJO00005 Interest Inco $6.800.00 (6) The suspense account was analyzed and several errors were found: 4Sales was overcast by $700 Sundry expenses was undercast by $400 Motor expenses was overcast by $500 30/6/19 Correction of errors GJO00006 Sales $700.00 GJO00006 Suspense $700.00 GJOO0006 Sundry Expenses $400.00 GJOO0006 Suspense $400.00 GJ000006 Suspense $500.00 GJOOOO06 Motor Expenses $500.00 (7) Commission of $12,845 for June has not been paid. 30/6/19 Accured expenses -Commission for June GJO00007 Commission $12 845.00 GJO00007 Accurals $12.845.00 (8) Some office equipment costing $5,500 was purchased on 29 June and its payment by cheque (cheque no. 325700) had been completely omitted from the records. 29/6/19 Purchase of Office Equipment 325700 Cash at bank $5,500.00 325700 Office Equipment at Cost $5,500.00 (9) The owner had withdrawn some goods costing $3,800 form the business for personal use on 6 June 2019. No recording had been made Date ID# Account Debit Credit Job 6/6/19 Drawings of goods GJO00008 Drawings $3.800.00 GJ000008 Purchases $3,800.00 (10) After reviewing the customers' credit, Master trading company considered it appropriate to keep the level of the allowance for impairment loss on trade receivables the same as last year. 30/6/19 Sale: New World Lid BD56 Trade Receivables $8.950.00 BD561 Impairment loss on T/Rec $8,950.00 30/6/19 Sale: Hong Kong Store BD965 Trade Receivables $8,956.00 BD965 mpairment loss on T/Rec $8,956.00 30/6/19 New World Ltd: Credit from BD561 SJ000003 Trade Receivables $8.950.00 SJO00003 Trade Receivables $8,950.00 30/6/19 Hong Kong Store: Credit from BD365 SJ000004 Trade Receivables $8,956.00 SJO00004 Trade Receivables $8.956.00 (11) Depreciation is provided at 10% per annum on office equipment using the straight line method and 10% per annum on motor vans based on the reducing balance method. It is the company's policy to provide a full year's UIdepreciation in the year of purchase 30/6/19 Depreciation GJO00009 Depreciation $2.150.00 GJO00009 Office Equipment Accum Dep $2.150.00 GJO00009 Depreciation $3,940.00 GJ000009 Motor van Accum Dep $3,940.00 6Trial balance as at 31 May 2019 Account Name Dr Cr Capital 100,000 15% loan from Z bank (repayable in 2025) 150,000 Motor van at cost 98,500 Motor van accum dep 59,100 Office equipment at cost 16,000 Office equipment accum dep 9,600 Inventory (1 July 2018) 55,000 Cash at bank 38.950 Loan to K Ltd (repayable in May 2024) 62,000 Trade Receivables 105,800 Trade Payables 25,200 Sales 261,738 Purchases 68,920 Allowance for Impairment Loss on T/Rec 7.880 Drawings 32,060 Discounts received 9.500 Rental income 95,000 Sales returns 7.920 Purchases returns 1,650 Carriage inwards 6.300 Carriage outwards 6,500 Motor expenses 9.350 Sundry expense 10,500 Telephone & internet 9.630 Salaries 42,880 Rent and rates 96,000 Commission 12,580 Insurance 11,760 Discount allowed 8.568 Impairment Loss on Trade Receivables 9.850 Loan interest 10,000 Suspense 600 719,668 719,668