A Kenworth truck is purchased on credit by Samuel Keith for $522 500 ($475 000 + $47 500 GST) on 1 May 2021. It is to be used for interstate long-distance haulage and is to be depreciated over 500 000 kilometres, after which it will be disposed of for an expected $82 500 ($75 000 + 7500 GST). Expected kilometres are:

from 1 May 2021 to 30 April 2022, 240 000 km from 1 May 2022 to 30 April 2023, 220 000 km from 1 May 2023 to 30 June 2023, 40 000 km.

Each year’s kilometres are spread evenly throughout the months.

Prepare:

a workings indicating the kilometres travelled for the years ended 30 June 2021, 2022 and 2023 b a depreciation worksheet for the units of use depreciation method to 30 June 2023 c the balance day adjustment journal for depreciation for 30 June 2021 d the motor vehicle and accumulated depreciation – motor vehicle general ledger accounts to 30 June 2023 e an extract income statement for the year ended 30 June 2022, and f an extract balance sheet as at 30 June 2023.