Mr Novak Murray is the sole owner of Roger & Rafa, a store that offers tennis racquet stringing service (that involves the use of strings and labour). The unadjusted trial balance of Roger & Raga as at 30 June 2018 is shown below. The annual reporting period for the business ends 30 June.

Roger & Rafa Unadjusted Trial Balance as at 30 June 2018
Account	Debit	Credit
Cash at Bank	$18 000
Accounts Receivable	3 200
String Supplies	5 840
Stringing Machines	23 400
Accounts Payable		$ 1300
Novak Murray, Capital		38 600
Novak Murray, Drawings	2 500
Stringing Service Revenue		21 420
Wages Expense	3 260
Rent Expense	2 980
String Supplies Expense	2 140
	$61 320	$61 320

Additional information:

1. A cash payment of $540 for rent covering the period 1 May 2018 to 31 July 2018 was made on 30 April 2018 and debited to the Rent Expense account on the day.

2. One customer, Naomi Stosur, purchased a $250 service package by cash on 5 May 2018. Thepackage covers ten times of the use of the store’s stringing service. No service was used at purchase. This transaction was credited to service revenue on the day of purchase. Naomi had used the stringing service four times by the end of the reporting period.

3. The unpaid salaries earned by the store’s two sale assistants, Alex and Ashleigh, totaled $780as at 30 June 2018.
   Ignore depreciation. The use of string supplies in the period has been accounted for.

Required

(a) Prepare the journal entries required to correct recording errors (if any, leave blank if there are no errors). (5 marks)

(b) Prepare adjusting entries (after correction of errors, if any). (8 marks)
(c) Prepare the Adjusted Trial Balance for Roger & Rafa. (9 marks)
(For parts (a) & (b), provide your answers to the related item number, no narration required.)