(a) Maxi Services Ltd General Journal # Date Account Name Post (narration) Ref. Debit Credit 30 June 17 Supplies Expense 500 Supplies 500 (Supplies used 1,500 - 1,000) 2 30 June 17 Electricity Expense 300 Electricity Payable 300 (Accrued electricity expense) 3 30 June 17 Insurance expense 1,600 Prepaid Insurance 1,600 (prepaid insurance consumed) 4 30 June 17 Service Revenue received in adv. 3,000 Service Revenue 3,000 (Revenue received in advanced) 5 30 June 17 Salaries Expense 4,600 Salaries Payable 4,600 (Accrued salaries) 6 30 June 17 Depreciation Expense 4,000 Accumulated Depreciation 4,000 (Depreciation expense) 7 30 June 17 Accounts Receivable 4,400 Service Revenue 4,400 (Accrued Revenue)