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5. Vendor Inc. has a fiscal year-end of Dec 31, 2014. In Jan 2015 the company accountant receives the following invoices for the previous month: Machinery Repairs $320. Telephone $80 and Utilities $125 Record the adjusting entry for the late arriving invoices. (2 marks) 6. On January 5, 2020, Begone Airline sold a $500 flight to New York in April 2020, a $2 500 flight to Madrid In July 2020 and a $3.000 flight to Tokyo in December 2020. The company year-end is September 30 a) Record the sale of flights. (2 marks) b) Record the adjusting entry at the end of the fiscal period. (2 marks) Show your work! 1 7. Surt Inc. bought a 2 year insurance policy on February 14 for $3600. The company year-end is August 30 Record the following entries: a) The purchase of the insurance policy. (2 marks) (1 mark) b) The value of the policy at year end. c) The adjusting entry for the policy for two years. (4 marks)