Annual maintenance/service revenue of $59 400 ($54 000 + $5400 GST) was received by the end of March 2022, for April 2022 to March 2023. Monthly accounts are prepared and standing journals are used; balance date is 30 June. The maintenance/service revenue account was $34 500, as at 31 March 2022.

You are required to prepare:

• receipt of the maintenance/service revenue received by 31 March 2022 in general journal format

• standing journal for the end of April 2022

• extract general ledger for the revenue received in advance and the revenue accounts to 30 June 2022, and

• extracts of the income statement and balance sheet for 30 June 2022.