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Problem 1: From the following transaction situations, calculate the expense or revenue to be attributed to the accounting period under accrual accounting, year ended 30th June 2019 for Cockatoo Ltd (ignore GST).
a. An insurance premium of $360 was paid on 31 December 2018 to cover the 12-month period to 31 December 2019, recorded as an asset.
b. Cockatoo Ltd lent $150,000 at 16% per annum on 1st August 2018. Interest receivable is due at the end of each 3-monthly period from the commencement of the loan.
c. On 31st March 2019, Cockatoo Ltd acquired a laser printer for use in the office. The printer cost $5,000 and is to be depreciated at an annual rate of 33% (no consideration is given to salvage value).
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