1. A Enterprises has paid following expenses during the year of 2018.

Insurance Rs. 60,000

Electricity Rs. 100,000

Rent expense Rs. 150,000

Following additional information is given.

• Rs. 10,000 needs to be paid for the insurance expense for the period of 2018.
• Electricity expense for the month would be Rs. 10,000
• The entity has paid rent expense only for 10 months for the period of 2018.

You are required to record above adjustments in the general journal, ledger and abstract of financial statements for the year ended/ as at 31 December 2018.