Ginger Consultancy Services provides consultancy services to clients. The business' accounting year ends on 30 June. The following balances are extracted from the accounting books of the business as at 30 June 2017. Additional information Prepaid expense $9,600 is for rental coverage for period 1 December 2016 to 30 November 2017. Commission earned for the year ended 30 June 2017 was $590. Amount was not received nor recorded as at 30 June 2017. Utilities $1,300 for month of June 2017 was not recorded as it would be paid on 1 July 2017. Depreciation expense for office equipment for the year $500. Installation fees revenue included $7,100 for service to be rendered on 2 Aug 2017. Required: a) Prepare journal entries to record balance day adjustments as at 30 June 2017. Narrations are not required. b) Calculate the following balances as at 30 June 2017 after all balance day adjustments have been done in the accounting books: i) Rental expense ii) Commission revenue iii) Utilities expense iv) Installation fees revenue v) Total current assets vi) Total current liabilities