2. Make balance day adjustments for prepayments and accruals using the general journal. Record the following balance day adjustment on 30" Jun 2011 using cheque.myo data file: a. Advertising Expense includes $50, which relates to an advertising campaign in the next month b. Business paid Insurance premium $1,000 on 1" Jun 2011 for the year till 31" May 2012. c. Record depreciation for Office equipment - straight line at 10% p.a. d. Telephone Expenses - $200 accrued. The next invoice will be received at the end of July e. Services appliances includes $600, which is a client's deposit to secure appliances service in July. Note: create new head of accounts in the chart of account if required