Self-test In preparing our year-end accounts for Fleck at 30 June 2009 we are told that the following adjustments are still to be made:

Electricity outstanding (no invoice yet received) 89 Telephone due 47 Motor car purchased (payment due 31 Dec 2009) 1,500 A debtor, J Smith, who owes us £69, has been declared insolvent.

We have also paid in advance the following:

Advertising 300 Rent 490 You are required to prepare the journal entries for the above transactions.