Rent of $660 ($600 + $60 GST) was received in June for the month of July. The balance of the rent received account at 30 June before the adjustment was $7800.

You are required to prepare the journals on 30 June 2022 for the balance day adjustment and the closing journal, and also the reversal journal on 1 July 2022.

Prepare general ledger accounts for rent received and revenue received in advance that show the data given and the posting of the journals on the required dates.