The following events occurred during the year ended 30 June 2016 for Plumber Limited.

1. Opening balance of accrued salaries was $10 000. Wages expense for the year was $630 000 and cash paid for salaries was $600 000.

2. On 1 May 2016, Plumber signed a three-month 12 percent per annum note payable to purchase a new machine costing $48 000. Interest and principal are paid at maturity.

3. On 15 May 2016, Plumber received rent in advance of $6000 from WYZ for a three-month lease of premises.

4. June sales totalled $212 000. Plumber collected GST of 10 percent on this amount. This is due to be paid to the tax office by the seventh day of the month following collection.

5. Electricity charges of $40 000 from 24 April to 23 June are payable on 10 July.

6. On 30 June 2016, Plumber took out a loan for $110 000 from Oscar Bank. Repayments of principal are scheduled evenly over a five-year period. Interest on the loan is paid in the year it is incurred.

7. Plumber's main product is backed by warranty. Sales of this product for the year totalled $445 000. The opening balance of provision for warranty claims was $10 600. During the year, Plumber's warranty expense was $31 700 and claims paid to customers totalled $25 200.

For each item, indicate the account and the amount to be included as a current liability on Plumber's balance sheet.