ABC accquired XYZ in a merger. There are 2 transactions that need to be recorded in ABC's Xero ledger to finalise the accounts on 30 June 2022.The details of the unrecorded transaction are below. Both transactions will need to be recorded as manual journals on ABC's Xero ledger

ABC provides HR and Payroll services to XYZ.They charge XYZ $2,000 a month for this service.A review of the accounts provided shows that ABC had not raised an invoice for the services provided in June 2022 and the cost had not been accrued in the accounts of XYZ.ABC records the service fees in "Other Revenue", while XYZ records the cost in "Administration Expenses".

What are the manual journal entries required?