f. The bank statement indicates that the bank, in error, cashed a cheque on the company's bank account in December 20X5 for $1,800. This cheque was written by YYY Exports Ltd., not Triple Y Exports. Triple Y has reported the issue to the bank, and the bank has promised to reverse the amount. g. The accountant has reviewed the invoices that arrived in early January 20x6. The following items are for goods and services purchased or consumed in December: Target Advertising Limited $1,500, BlueWave Cell Communications, $550, Econ Electricity, $1,100, and Forward Oil, $2,800. h. The accountant reviewed the invoices that were issued to customers in early January and noted the following sales that took place in December: Customer Lui, $47,100 (cost of goods shipped, $30,200), Customer O'Grady, $66,100 (cost of goods shipped, $47,100); and Customer Sami, $20,300 (cost of goods shipped, $11,200). Neither the sale nor the product removed from inventory was recorded in December. i. There was a payroll of $39,700 paid on 3 January; this covered the period of 30 December to 3 January. j. A tenant in the administration building pays $1,200 rent per month. The tenant paid one year's rent on 1 March 20X5. The cash received was credited to rental revenue at that time. Required: Give the adjusting entry (or entries) that should be made on 31 December 20X5, for each item. Prepare any reversing entries that might be appropriate. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round your intermediate calculations.)