Make balance day adjustments for prepayments and accruals using the general journal.

Record the following balance day adjustment on 30^th Jun 2011 using cheque.myo data file:

1. Advertising Expense includes $50, which relates to an advertising campaign in the next month
2. Business paid Insurance premium $1,000 on 1^st Jun 2011 for the year till 31^st May 2012.
3. Record depreciation for Office equipment - straight line at 10% p.a.
4. Telephone Expenses - $200 accrued. The next invoice will be received at the end of July
5. Services appliances includes $600, which is a client's deposit to secure appliances service in July.

Note: create new head of accounts in the chart of account if required.