The electricity account is received every three months and the last account was processed during April for February–April. For the 10 months ended 30 April 2022 the electricity account balance was $9000 and the balance day adjustment at 30 June was calculated to be an expense accrued for electricity of $1800. At the end of July the three-month electricity account is received for $2700 and processed through the purchases journal.

You are required to prepare the journals on 30 June 2022 for the balance day adjustment and the closing journal. Post these journals to the electricity and expense accrued accounts.

For July, prepare and post the reversal journal at the commencement of the month and post the purchases journal to the ledger, then balance the accounts.