An extract of Gidget's ledger account reveal the following: 30/6/2013 Allowance for doubtful Debts $7,200 30/6/2013 Accounts receivable $610,800 Prepare General journal entries for the following balance day adjustments for the year ended 30 June 2013, including any necessary reversing entries. Bad Debts to be written off $17,600 (including GST) Allowance for doubtful debts to be increased to 8% of accounts receivable, please note the Bad Debt in Part A needs to be used in the calculation for Part B. Interest earned but not yet received of $2,000 Rates prepaid $2,200 Provision for Long Service Leave $41,300 Rent received for the period 1/4/2013 to 31/7/2013 $40,000 (financial year ends 30 June 2013)