USING THE INFOMATION PROVIDED ABOVE POST THE SCENERIOS TO THE GENERAL JOURNAL WITH A BRIEF NARRATION BELOW EACH ENTRY.

You are a Graduate Accountant at Travis \& Johnson Accounting Services. It is now the end of the financial year and based on the information provided below by Wanda, you have been asked to prepare any necessary journals and balance day adjusting journals. Round numbers to the nearest dollar. 1. Bookkeepers' wages which are payable but have not yet been recorded as at 30 June 2023 are $7,670. On careful review of the accounting records you determine that $2,430 of the above $7,670 was paid on the 2 June 2023 but had incorrectly been recorded as Advertising Expense. 2. Both the Furniture \& Fittings and the Motor Vehicle are expected to be used evenly over their useful lives. The expected total useful lives and residual values of both assets is as follows: 3. On 30 June 2023, Wanda reviewed her outstanding Accounts Receivable balance. Based on her previous experience, she has estimated that 6% of this balance is unlikely to be collected. 4. A customer paid $2,130 on 28 June 2022 for an accommodation booking commencing on the 12 September 2022. At the time the money was received, Wanda recorded this amount as Unearned Cabin Revenue and has not posted any journal to adjust this since that time. 5. A bank statement has been received detailing interest earned of $50 for June. This has not been entered into the accounting records. 6. Wanda's last mobile phone and internet bill for the business was for the month ending 31 May 2023, and this account was paid in early June. She has not yet received the June account but has estimated that the cost of her telephone and internet usage up until 30 June 2023 was $280. 7. On the 30 June 2023 Wanda shut the office for the afternoon and met with her friends Archie and Otto at Coveside Caf to celebrate Archie's birthday. Wanda paid $180 from the "Coastal Breeze Cabin Park" business bank account for the lunch