At 30 June 2022, R Wallaroi found that the following adjustments needed to be made for the end-of-year accounts. Tax invoices had not yet been processed for the following accounts:

• advertising $330 ($300 + $30 GST)

• electricity $1925 ($1750 + $175 GST)

• stationery $99 ($90 + $9 GST).

Also, rent had been paid for July $3509 ($3190 + $319 GST), rent received in June for July $902 ($820 + $82 GST) and wages expense incurred but not paid at 30 June $587. Remember, do not accrue or prepay GST.

Prepare the necessary general journals for the end of the current accounting period and those necessary at the commencement of the next accounting period.