Generate the adjustments needed for income, expense, asset and/or liability accounts for Games Pty Ltd to reflect the following transactions in the entity's financial statement for the 12-month reporting period ended 31 December 2013:
(a) The fortnightly salaries and wages bill of $6900 is due to be paid on 1 January 2014.
(b) The entity has $30 000 of office furniture and equipment that it depreciates over five years on a straight-line basis.
(c) A client owes $3400 for services rendered in November 2013.
(d) Games Pty Ltd's quarterly utility services bill (water, telephone, electricity) for the quarter ended December 2013 has not yet been received. Based on previous bills the quarterly expense is expected to be $1800.
(e) Games Pty Ltd has a two-year subscription to a trade magazine at a cost of $1600. The subscription was paid for on 1 March 2013.
(f) A customer had commissioned work and paid $5000. As at 31 December 2013 the work had not been performed.
(g) Games Pty Ltd expects to lose a court case over a breach of contract. If it loses, the damages awarded could be in the range of $50 000 to $100 000.
(h) Games Pty Ltd tendered for work totalling $40 000 in November 2013. It has been advised that their tender is one of three being considered.
(i) One of Games Pty Ltd's clients was placed into liquidation in December 2013. This client owes Games Pty Ltd $9600.