Fastcom Ltd. is a company that provides mobile communication services. It adjusts and closes its books at the end of each financial year (not monthly) which ends on December 31st. The following information is for the year ending December 31st, 2018. You may ignore GST for the following questions and related requirements. Journal entries do not need narrations (d) In December 2018, a rates bill for $7,200 was received from the council. The rates relate to the rates expense for the full 2018 financial year and will be paid on January 315t, 2019 Nothing has yet been recorded in the General Journal as at year end. What is the required journal entry for the 2018 financial year end in relation to the rates bill? On October 1st, 2018, the company borrowed $80,000 from the local bank on a one-year, 8% bank loan, and the transaction was recorded properly. The principal plus interest is payable at the end of 12 months. What is the required adjusting journal entry for the 2018 financial year end in relation to the interest charge? (e) (f) On December 28h 2018, Fastcom Ltd. made a payment of $6,000 to a contractor to refurbish Fastcom's office which will be undertaken in 2019. The following correct adjusting journal entry was made by the company accountant as at December 31st, 2018 to ensure a faithful representation of the accounts: Dr Prepayment $6,000 Refurbishment Expense $6,000 (to adjust for refurbishment expense not yet incurred but paid as at year end) What was the most lkely ntial joumal entr for December 28" 2018 in relation to the adjusting entry on December 31st, 2018 shown above