Complete relevant general journal entries for Wakefield Cricket Coaching Ltd based on the information provided as at 30^thJune 20X1 which is a Tuesday.Narrations/descriptions are not necessary.If you believe a general journal entry is not required then just make that comment in the journal template.Round any calculations to the nearest dollar.(GST is ignored).

1.Salaries are paid every two weeks in arrears. The last pay date was on the 25^thJune 20X1 and salaries were paid to the end of the previous day.A five business day working week is used.There are 22 employees.The total amount paid on each pay date is $55,560.

2.The company has an annual contract with a telecommunications business to provide the company's communications services.An annual payment of $105,300 was made in advance on the 28^thFebruary and recorded to an asset account.

3.On the 26^thJune 20X1 the company had repairs undertaken to one of its fleet vehicles.The amount was $5,657 but an invoice will not be received for another 21 days.

4.The company runs an annual cricket coaching program which consist of eight (8) monthly classes.Players undertaking the program pay for the entire program in advance.In the latest program 55 players each paid $200 for the entire program on the 1^stApril 20X1 and the program began in that month.When the money is received the company recognises it to a liability account.

5.The company also provides professional consulting services to other sporting bodies.As at 30^thJune 20X1 the company's records reveal that a contract for $43,890 had been completed to a local cricket club for such services. Under the terms of the contract, though, the amount is not due to be invoiced until 31^stAugust with payment due at the end of the following month.