Complete balance day adjustment entries as at 30/01/2019 and for these journals, do not need Folios. Note: reversing journals are to be prepared for 1/2/2019. Perform account names as relevant, and each journal contains its a narration. Salaries to be accrued for 30 Jan - $2,000 Interest earned but not yet received for Jan - $1,100 Record Insurance paid as a prepayment on 1/6/2019. This entry is to be treated as a standing journal. It annualy costs $4,800 (ignore GST) starting 1/1/2019. - - Fee income received $10,000 in Jan was for services yet to be supplied. Depreciation on Motor Vehicles for the year was calculated to be $9000. Annual Leave provision balance is to be $22,000 at 30/1/2019. The opening balance was $10,000 at 1/12/2019 and the payments to employees during the year were $9000. General Journal Date Details Debit Credit