ApplePlum Ltd have 3 delivery trucks which they use regularly in the business. The two trucks cost a total of $80,000 and are expected to provided benefits evenly in the business for 6 years. After 6 years it is expected the trucks will be traded in for $5,000 each.

Apple Plum is required to pay rent on their market space every three months. Rent of $45,000 was last paid on 1 May 2021 using the asset approach.

When buying the 3 delivery trucks, ApplePlum obtained an interest only loan for the full price of the trucks. The interest rate is 8 per cent per year. Monthly interest is to be paid on the 5th day of the next month.

Whilst it is very rare for ApplePlums customers to not pay the amounts owing, during June one customer went into liquidation owing ApplePlum $12,000. As it is so rare, as yet no entry has been recorded in ApplePlums books.

ApplePlum pay their employees $24,000 each fortnight (10 working days) on Wednesdays. At year end there are 3 days where employees have worked, but have yet been paid.

As the account, prepare all journal entries required to record these events and issues for the month ended 30 June 2021. Journals are be provided in order of information as listed in the question.