Which of the following is NOT a Balance Day Adjustment?

( a ) The purchase of a new Delivery Van on credit

( b ) Accounting for annual depreciation

( c ) Accounting for unpaid wages as balance date

( d ) Adjusting for rent paid beyond 30^th June

v. Adjusting for unpaid wages at 30^th June (Balance Date) is an example of:

( a ) The Entity Convention

( b ) Revenue

( c ) The Matching Principle

( d ) Owner taking good for their own use