Please record the journal entries/record the name of the account to debit and credit in the following transactions (Transactions 1 and 2 have subsections, record each part). Thank you!

1: (I believe if there is no invoice, it is either accrued)

A: At year end, company calculated rental costs for shop (costs by function), no invoice, 2,800 per month

B: Company received an invoice for monthly cost of shop rental 2 800 and additional invoice for electricity 100 (costs by function).

C: Company paid for shop rental 2,900 via bank money transfer

2:

A: Company received a pre-payment on bank account from a client for delivery of goods, pre-payment 2 900, cost of goods to be delivered 2 100.

B: Company delivered to the clients half of the goods for which it received a prepayment