Prepare adjusting entries to reflect the following transactions for Martin Pty Ltd as at 30 June 2009.

A

A wages bonus due to the motel manager totalling $12,000 for the financial year has not yet been recorded.

B

On 1 October 2008 a comprehensive insurance policy covering building and contents was taken out for the year ended 30 September 2009, the annual premium of $2,400 being paid on 1 October 2008.

C

Interest on investments held amounting to $450 is due but has not yet received.

D

In May 2009, commission of $360 had been received in advance for the six months ending 31 October 2009. The business has performed the required services for May and June 2009.

E

Accrued electricity charges were $92 and telephone charges were $102.