Adjustments for the year ended 31 December 2003 are:
1. Carriage outwards includes $555 for carriage on purchases.
2. Accrue $6,000 bank loan interest.
3. The owner took goods costing $750 and this has not been recorded in the books.
4. During the year office equipment was sold for $2,800 and the proceeds was credited to Sales account. The office equipment was bought in 2000 at a cost of $10,000.