Question 1 The following unadjusted Trial Balance relates to the business of Peter Andrews, a sole trader who is a physiotherapist. Credit Trial Balance of Peter Andrews as at 30 June, 2020 Account Debit Cash at Bank 70 500 Physiotherapy Supplies 4 200 Prepaid Insurance 2 600 Accrued Expense Payable Unearned Revenue P Andrews, Capital P Andrews, Drawings 75 000 Service Fee Revenue Telephone Expense 1 780 Insurance Expense Physiotherapy Supplies Expense Salary/Wages Expense 69 000 Electricity Expense 6 050 229 130 77 730 151 400 229 130 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. A stocktake of physiotherapy supplies shows that $2 350 of stock is still on hand at 30 June. V. 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