On 1 July 2021, equipment costing $11 000 ($10 000 + $1000 GST) was purchased for cash. It is to be depreciated at 30% p.a. using the diminishing balance depreciation method.

Prepare:

a a diminishing balance depreciation worksheet for the first five years ended 30 June b the balance day adjustment journal for depreciation for 30 June 2023, and c general ledger asset and depreciation accounts to 30 June 2023.