June 2022 tax invoices from L George $187 ($170 + $17 GST) for stationery and R Macquarie $583 ($530 +

$53 GST) for vehicle expenses had not been processed through the June purchases journal. You are required to prepare:

a adjustment journal for June b reversal journal and purchases journal in July c extract balance sheet as at 30 June d advice to management if these invoices were not accrued as balance day adjustments. Explain their effects on the balancing of the trial balance, the value of gross profit and net profit and disclosures in the balance sheet.