An extract of account balances for Enid Fisher as at 30 June 2022 showed accounts receivable $22 803, rent received $3016, interest received $1042, salaries $14 624, insurance $6573, rent $7060, bad debts $1034.

The balance day adjustments required are as follows.

• Insurance includes a prepayment of $2500; rent includes the payment for July $550.

• Rent received includes $250 for July.

• There is $1089 ($990 + $99 GST) in additional bad debts expense.

• Salaries of $585 have been incurred but not paid.

• Interest on an investment $957 was due on 25 June but was received on 1 July.

You are required to prepare all necessary balance day, closing and reversal journal entries.