Owen Owner owns O$.$ Owner$$s Repairs. The business has been operating for some time. The current financial year is $1$ July $2023$ to $30$ June $2024.$ A trial balance at $31$ May $2024$ has been prepared and is shown below. Ignore GST$.$

O$.$ OWNER$$S REPAIRS

Trial Balance as at $31$ May $2024$

Account Number

Debit

Credit

Cash at Bank

$100$

$$43,375$

Accounts Receivable

$104$

$$32,472$

Office Supplies

$112$

$$805$

Prepaid Advertising

$114$

$$3,881$

Delivery Van

$130$

$$19,800$

Accumulated Depreciation $-$ Van

$131$

$$6,600$

Accounts Payable

$200$

$$17,912$

Unearned Fees

$213$

$$6,098$

Bank Loan

$220$

$$19,800$

O Owner $-$ Capital

$300$

$$32,723$

O Owner $-$ Drawings

$305$

$$13,200$

Fee Revenue

$400$

$$82,368$

Delivery Van Expenses

$505$

$$792$

Rent Expense

$510$

$$16,698$

Wages Expense

$515$

$$24,288$

Telephone Expense

$530$

$$2,006$

Rates and Taxes Expense

$540$

$$8,184$

$$165,501$

$$165,501$

The following transactions $(1-11)$ occurred during June $2024,$ which have not yet been recorded. There are also a number of adjusting entries to be recorded $(12-19).$

Repair fees of $$4,400$ were earned during the month. Of those fees, $$1,100$ were received in cash. The balance consisted of transactions on credit.

Supplies costing $$1,320$ were purchased on credit.

Received $$5,500$ from customers for payment on account.

Paid $$220$ for petrol for the delivery van.

Purchased a one year insurance policy for the van for $$3,960.$

Owen withdrew $$3,300$ to pay his children$$s school fees.

Wages of $$1,650$ were paid.

Paid $$4,620$ to creditors for amounts owing.

Paid rent for the month for $$1,320.$

Purchased some repair equipment. Paid cash of $$2,200$ and increased the bank loan by $$4,400$ to pay for it$.$

Repaired a customer$$s machinery to the value of $$660.$ Customer to pay in $30$ days.

The following information relates to adjusting entries at the end of June $2024$:

A physical count on the $30$ June $2024$ of the supplies on hand came to $$715.$

Interest accrued on the bank loan came to $$1,320.$

Insurance costing $$330$ expired during the year.

Depreciation on the vehicle is $$3,300.$

Wages accrued but not yet paid were $$550.$

Performed repairs worth $$3,850,$ where the customer had previously paid in advance.

Performed repairs for $$5,940.$ Customers have not yet been invoiced.

A June telephone account for $$165$ was received. The account is due for payment in July.