a) Frances Tsang is the managing partner of Tsang \& Associates a small boutique law firm in Brisbane. On the 3rd February 2023 the business received $5,000 cash for legal services to be provided at the end of March 2023. (3 marks) i) Prepare the journal entry on the 3rd February for the above transaction if Tsang \& Associates uses the accrual basis of accounting system. A narration is NOT required. ii) Prepare the journal entry on the 3rd February for the above transaction if Tsang \& Associates uses the cash basis of accounting system. A narration is NOT required. b) Graham and Jill started an online travel business two years ago. Included in the business's Land and Buildings asset account is a villa located in Bail. The villa is owned by Graham and Jill and as they allow their employees to use the villa, they have decided to include it as an asset of the business. Required: State and define which accounting concept is violated in this case. Explain how the concept has been violated by the business