Robert Smith commenced a tax consultancy service on 1 June 2020. During the first month of operations the following transactions occurred: a. Performed services for clients and, at 30 June 2020, $3500 was earned for these services but not yet billed the clients. b. Electricity expense incurred and not paid or recorded prior to 30 June 2020, $350. C. Purchased office equipment on 1 June 2020 for $42000. The office equipment depreciates at $700 per month. d. Purchased $3200 of office supplies (recorded as an asset). The business has consumed $500 worth of supplies during the month. Salaries of $2500 are owed at 30 June 2020. e. Required: Prepare the adjusting journal entries relating to each of the above transaction as at 30 June 2020 Narrations ARE required (15 marks)