The annual accounting period for DEF Ltd ends on 30 June. Prepare adjusting entries for each of the following:
1. DEF was entitled to a commission of $2000 during June, but the commission will not be received until July.
2. Wages of $3000 for the five-day work period ending 3 July will be paid on 3 July. This is a Friday.
3. DEF Ltd has a $100 000 fixed deposit at 12 percent, where interest is paid in arrears on 30 April and 30 November.
4. The office supplies account had an opening balance of $1000 on 1 July 2015. Supplies of $8000 were purchased during the year, and $900 of supplies are on hand on 30 June 2016.