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 6 050 229 130 229 130 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.