3. Additional information Selling Price per unit is $220 (including GST). Insurance paid for 12 months in total. Insurance commences from the first day of the month in which it is paid. All asset purchases (including inventory cost per unit) and expenses (except wages) include GST. Depreciation rate motor vehicle 10%. The residual value of motor vehicle is assumed to be $502. Depreciation rate office furniture 20%. The residual value of office furniture is assumed to be $739. Regardless of purchase date, company policy is to depreciate new assets for 15 days in the month of purchase. Depreciation rate computer equipment 35%. No residual value is expected for computer equipment. The company counted inventory at the end of the month. They discovered that 11 units were missing and these must be removed from inventory. Office supplies on hand at end of the month were $806. At the end of the month the company records potential bad debts expense using the percentage of sales method. The business uses 1% of sales to determine estimated bad debts. The employees were paid up 30 June 2023. There is $134 of interest owing on the bank loan at the end of the month that