Your accounting colleague Susan has asked you for assistance with balance day adjustments

Your accounting colleague Susan has asked you for assistance with balance day adjustments. Susan has provided you with the following unrelated transactions:(a) Wages paid $8,400 – wages due but not yet paid $840(b) Insurance paid $1,400 – insurance paid in advanced $200(c) Accumulated depreciation on plant was $900 at the start of the year, depreciation expense is $300(d) Accounts receivable were $6,660 with bad debts to be written off $600 plus GST(e) Allowance for doubtful debts is $200 and is to be adjusted to 3% of accounts receivable