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. Du Cr Cash $ 2,000 $ 2,000 Accounts Receivable 2,800 3,900 Prepaid Rent 2,100 1,500 1,200 800 Supplies Motor vehicle 18,000 18,000 Accumulated Depreciation-Motor vehicle $ 1,300 $ 1,500 Accounts Payable 2,700 3,000 Notes Payable 10,000 10,000 Interest Payable 120 Salaries Payable 600 Revenue Received in Advance 4,460 4,360 Share capital 6,000 6,000 Retained earnings 1,200 1,200 Dividends paid 3,200 3,200 Service Revenue 8,000 9,200 Salaries Expense 2,060 2,660 Electricity Expense 1,800 2,100 Rent Expense 500 1,100 Supplies Expense 400 Depreciation ExpenseMotor vehicle 200 Interest Expense 120 Totals $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