5. Pumpkin Patch Ltd retails children's clothing. It's Trial Balance as at 31 December 2019 was as follows: Account DR CR Cash 250,000 4,000,000 Accounts Receivable Allowance for Doubtful Debts 100,000 3,100,000 230,000 100,000 1,500,000 300,000 15,000,000 750,000 Inventory Prepaid Insurance Term Deposit Vehicles Accumulated Depreciation - Vehicles Buildings Accumulated Depreciation - Building Accounts Payable Unearned Rent Revenue Mortgage Capital Retained Profits Sales Revenue Cost of Goods Sold Advertising Expense Electricity Expense Wages Expense Total 750,000 600,000 3,500,000 15,100,000 120,000 11,000,000 4,750,000 900,000 250,000 2,250,000 $31,220,000 $31,220,000 Additional Information: 1. Insurance was renewed on 1 October 2019 for $140,000 2. Advertising was paid on 1 August 2019 for a 6 month television campaign. 3. Rent was received by Pumpkin Patch on 1 Dec 2019 for 3 months. 4. Goods paid for but not delivered at 31 December 2019 totalled $25,000. 5. Interest eared on the term deposit totalled $5,000. It will be paid on 31 Jan 2020. 6. Wages not yet paid at 31 Dec 2019 totalled $150,000. Required: Prepare any necessary balance day adjustment general journal entries as at 31 Dec 2019