The following accounts and balances appeared in the ledger of Chafezz Accountants Ltd on 30 April 2018:

Annual Leave Payable Sick Leave Payable Provision for Long-Service Leave Taxation Office Superannuation Fund Medical Insurance Payable

$

23 400 Cr 16640 Cr 89625 Cr 32210 Cr 8600 Cr 1 480 Cr

The following transactions occurred during May and June:

May              June

3 31 3 27 28 30

Issued cheque payable to the Taxation Office in payment of employees’ tax instalment deductions. Also forwarded cheques to other organisations to cover liabilities for deductions made on behalf of employees. Prepared a general journal entry to record payroll for the period: Gross wages                     $78200 Income tax instalments       19 550 Superannuation contributions 13970 Medical insurance                1560 Issued a cheque to cover the net amount of the monthly payroll. Accrued long-service leave expense for May, $1000. Accrued annual leave expense for May, $7680. Accrued sick leave expense for May, $3690. Issued cheque payable to Taxation Office for amount due. Paid other deduction liabilities from May payroll. Prepared journal entry to record payroll for June: Gross wages                     $80400 Income tax instalments       21000 Superannuation                  13510 Medical insurance                1450 Drew cheque to pay fringe benefits tax instalment of $980. Drew cheque to pay June wages to employees. Accrued long-service, annual and sick leave for month (see 31 May entry above).

Required

Prepare entries in general journal form for Chafezz Accountants Ltd to record the above transactions.