The business of B Walnut purchased some non-current assets during the year ended 30 June 2022.

A photocopier (office equipment) was purchased on 31 July 2021 for $4147 ($3770 + $377 GST) and is to be depreciated using the straight line method at 15% p.a. with a nil residual value.

Machinery costing $85 437 ($77 670 + $7767 GST) was purchased on 1 September 2021 and is to be depreciated based on a total of 5000 units of use with no residual value. (The cost per unit is to be calculated to three decimal places.) Usage to 30 June 2022 was 770 units and, to 30 June 2023, 1470 units.

Office furniture, consisting of desks and chairs, was purchased on 31 March 2022 for $3256 ($2960 + $296 GST) and depreciated straight line at 10% p.a. with no expected residual value.

Prepare:

a a time line for the purchases to 30 June 2023 b depreciation worksheets for each of the assets to 30 June 2023, and c depreciation balance day adjustment journals for 2022 and 2023.