On 30 June 2021, Hercules Ltd omitted to process some items on the last day of the financial year. The accountant had inadvertently capitalised $20 000 of repair expenses to the Equipment account and consequently included an additional $550 of depreciation expenses. The accountant also forgot to pay an electricity account for $280 that was due to be paid by 30 June 2021 and overlooked an accrued interest amount of $1 700. Management reviewed the accounts in October 2021 and decided that the misreporting of the equipment expenses and accrued interest are regarded as material, but the overdue electricity account was not. Required: 1. Show the general journal entry to record the relevant overlooked items. Include a narration. 2. Show how the restated column in Hercules Ltd's 30 June 2021 financial statements would appear