Make the general Journal for both transaction

Azure Beach Accountants and Financial Services ABN 70 123 456 789 INTERNAL MEMO To: Accounts receivable clerk From: Senior Accountant Date: 30thJune Subject: Bank fees and charges Details: From the bank statement the following fees and charges need to be recorded: 30th June interest received $8.90 30th June account fees $11.00 Azure Beach Accountants and Financial Services ABN 70123 456 789 INTERNAL MEMO To: Accounts receivable clerk From: Senior Accountant Date: 30thJune Subject: Error in Accounts Receivable Details: Customer EST Canoe Club rang to say their account balance is not correct. Last month they paid $795.00 on account but it was recorded as $295.00. Please correct