Question 1 The following unadjusted Trial Balance relates to the business of Peter Andrews, a sole trader who is a physiotherapist.

Trial Balance of Peter Andrews

as at 30 June, 2020

Account Debit Credit

Cash at Bank 70 500

Physiotherapy Supplies 4 200

Prepaid Insurance 2 600

Accrued Expense Payable

Unearned Revenue

P Andrews, Capital 77 730

P Andrews, Drawings 75 000

Service Fee Revenue 151 400

Telephone Expense 1 780

Insurance Expense

Physiotherapy Supplies Expense

Salary/Wages Expense 69 000

Electricity Expense 6 050

Total 229 130 229 130

Peter has completed all the accounting records up to 30 June, 2020 but requires you to help him make the following balance day adjustments:

i. An amount of $560, which is currently in Service Fee Revenue, relates to physio services that Peter will not provide until July.

ii. At 30 June 2020, wages of $1 800 were owing to employees for work completed in June.

iii. Included in the Prepaid Insurance account is $1 350 that has now expired.

iv. The June telephone account for $180 has not been received or paid.

v. A stocktake of physiotherapy supplies shows that $2 350 of stock is still on hand at 30 June.

Required: Prepare general journal entries to record the above transactions. You are not required to complete narrations or posting references, however, if a calculation is involved you should show the calculation under the relevant entry. Ignore GST.