From the following balance day adjustments for B Kunderang, complete the table in figure 11.9 showing the general ledger accounts affected, and the account or statement and group to which each general ledger account relates.

The following balance day adjustments are to be processed.

1 Physical inventory account valuation revealed that the inventory account was overstated by $500; $550

($500 + $50 GST) where perpetual inventory applies 2 Salaries accrued $440 3 Prepayment of insurance $200 4 Depreciation of machinery $6500 5 Write-off of further bad debts $264 ($240 + $24 GST)

6 Increase allowance for doubtful debts by $240 7 Accrue interest on loan from a relative $480 8 Accrual for electricity $200 9 Accrual for telephone $120

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1 2 3 45 6 7 8 9 Debit Credit A/c or Group A/c or Group Stmt Stmt Balance Day Adjustment Inventory account overstated; include GST Salaries accrued Insurance prepaid Depreciation machinery Bad debt write-off, including GST Increase allowance for doubtful debts Interest expense accrued Accrue for electricity Accrue for telephone Ledger Account Adjusted Debit Credit