C , D Help please it's final, I only have 90 minutes, I need this answer as quick as possible and make the paper clear please guys...

c) A business had received $12,000 in fees, of which only $5,000 had been earned at 30 June 2021. (5 marks) i. Prepare a balance day adjustment journal at the year ended 30 June 2021 Date Details Dr $ Cr$ ii. State the balance that will remain in the Balance Sheet at 30 June 2021. Explain what this balance represents. leh d) A business needs to accrue interest on a loan of $250,000 at 4% for 3 months. (5 marks) i. Prepare a balance day adjustment journal at the year ended 30 June 2021 Date Details Dr $ Cr $ ii. If the loan principal is to be paid back at $50,000 per year for 5 years, state how much will be shown as a current liability at 30 June 2021