There is a travel agency operating in a suburban shopping centre in Broome called Top End Tours. Two trial balances prepared at different stages of the accounting cycle are presented below (account balances are all normal and GST is ignored):

Account	Trial balance at 30 June 2017	Adjusted trial balance at 30 June 2017
Cash at bank Accounts receivable Office supplies Prepaid insurance Prepaid rent on premises Office equipment Accumulated depreciation – office equipment Accounts payable Yim Yu Chang, Capital Yim Yu Chang, Drawings Commission revenue Salaries expense General expense Office supplies expense Insurance expense Rent expense Depreciation expense – office equipment Salaries payable	$   7 200 9 000 4 850 5 400 6 400 73 800 — 18 000 74 050 15 000 62 500 24 300 8 600 — — — — —	$   7 200 10 500 1 500 1 200 1 200 73 800 7 800 18 200 54 450 10 500 64 000 25 400 8 800 3 350 4 200 5 200 7 800 1 100

Required

Show, in general journal format, the adjusting and closing entries that would have been made on 30 June 2017. Show also any suitable reversing entries on 1 July 2017.