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. 1. St Lucia Tennis Club owes $12 000 for a junior coaching clinic held in December 2020. St Lucia Tennis Club has not yet been invoiced for this service. ATC has not recorded the service revenue in its accounting information system. 2. ATC has $2000 unpaid wages as at 31 December 2020 that are not recorded in the accounting information system. 3. ATC has unpaid utility expenses (telephone, gas and electricity) amounting to $1500 for the three months ended 31 December 2020 that are not recorded in the accounting information system. 4. An annual membership fee of $800 was paid to National Tennis Coaching Association on 1 March 2020. This payment was initially recorded as a prepaid membership. 5. ATC has office furniture and office equipment that cost $9 700. The equipment has a zero residual value and is depreciated over five years using the straight-line method. Prepare the relevant general journal adjusting entries (narrations required) for each of the issues identified. (7.5 marks- 1.5 mark for each issue)