The accountant at Uggies, a small retail business, has determined that the following adjustments should be made in the entity's accounts for the year ended 30 June:
1. Income earned but not invoiced totalling $6000
2. Unpaid wages and salaries of $1150
3. Unpaid telephone expenses of $60
4. Cash received for ugg boots not yet ordered of $400
5. An annual membership fee of $300 paid to the retail industry association on 1 January.