Question 7: Accrual accounting recording (8 Marks) Presented below is the Trial Balance and Adjusted Trial Balance for Brisbane Ltd on 31 December 2019. Brisbane Ltd Trial Balances 31 December 2019 Before Adjustment After Adjustment Dr. Cr. Dr. Cash $ 2,000 $ 2,000 Accounts Receivable 2,800 3,900 2,100 1,500 800 1,200 18,000 18,000 $ 1,300 $1,500 3,000 2,700 10,000 10,000 120 600 4,460 4,360 6,000 6,000 Prepaid Rent Supplies Motor vehicle Accumulated DepreciationMotor vehicle Accounts Payable Notes Payable Interest Payable Salaries Payable Revenue Received in Advance Share capital Retained earnings Dividends paid Service Revenue Salaries Expense Electricity Expense Rent Expense Supplies Expense Depreciation ExpenseMotor vehicle Interest Expense Totals 1,200 1,200 3,200 3,200 8,000 9,200 2,060 2,660 1,800 2,100 1,100 500 400 200 120 $33.660 $33.660 $35.980 $35.980 Required Journalise the annual adjusting entries that explain the changes in the balances from the before adjustment balances to arrive at the after-adjustment balances, include narrations