Jims Cleaning Services prepares financial statements at the end of each month. The following information is in relation to the month of July. 1. On 1 July, rent of $3,600 for the 6-month period ending 31 December is paid. 2. A 1-year insurance policy is purchased on 1 July for $1,560. 3. On 10 July, the Cross Hotel paid the business $2,800 in advance for doing their cleaning for the next 3 months. 30% of the cleaning work has been provided in the month of July. 4. The cleaning supplies of $2,340 was purchased on 15 July. The supplies account had a $260 debit balance on 1 July and $220 of supplies are on hand as at 31 July. 5. The business has two part-time employees who each earn $190 per day. They were both worked 16 days in the month. They were paid for the 14 days on 28 July, but not for the last 2 days for which they have worked after 28 July. Required: a) Record the above transactions occurred in the month of July in the general journal. (5 marks) b) Prepare the necessary adjusting entries at the end of the month of July. (5 marks)