Part 3 - Adiusting entries [10 Marks] It is now the end of the nancial year for \"Pro Gaming". The following additional information is also provided for \"Pro Gaming\" for the year ending 30 June 2021. You need to provide the adiusting entries on 30 June 2021 only for each of the 4 transactions discussed below. You need to complete each of the journals in the template provided. Please show all your calculations. 1) On March 1, 2021 \"Pro Gaming\" bought $1,500 worth of ofce supplies that they would use in the business. On this date (March 1,2021) Ofce Supplies on Hand was debited and Cash at Bank was Credited with $1,500. By June 30,2021 $1,250 of these supplies had already been used. [2.5 marks) 2) No depreciation has been allocated yet for the Computers that were bought on February 3, 2021. These computers had a total cost of $20,000 and the business will use these computers for 4 years when the business should be able to sell these computers for $4,000. [2.5 marks] 3) On April 1, 2021 Insurance for the next 12 months was paid. The total amount that was paid was $18,000. On April, 1 Prepaid Insurance was debited and Cash at Bank was Credited with $18,000. [2.5 marks] 4) On June 30, 2021, \"Pro Gaming\" estimated that 3% of the total amount owing by clients would not be recoverable (clients would not be able to pay \"Pro Gaming\"). The total amount owing to \"Pro Gaming" by clients amounted to $16,000. [2.5 marks] REQUIRED: Based on the information provided, record the necessary adiusting iournal entries in the templates provided. Date Max Tetrus trading as Pro Gaming General Journal Details Debit Credit