Nicholas Cash, the sole proprietor of Advantage Tennis Coaching (ATC), has met with his accountant to discuss the preparation of the ATC's financial statements for the year ended 31 December 2020. The following issues were discussed. 2. ATC has $2000 unpaid wages as at 31 December 2020 that are not recorded in the accounting information system. Prepare the relevant general journal adjusting entries (narrations required) for each of the issues identified. (7.5 marks- 1.5 mark for each issue)