Read the content below and answer the questions that follow.

The following financial information is from Bright Day (Pty) Ltd, an online clothing retailer.

Extract from the pre-adjustment trial balance of Bright Day (Pty) Ltd at 30 June 2022

	Debit	Credit
	R'000	R'000
Balance sheet section
Fixed deposit (10% per annum)	1 000
Long-term loan (12% per annum)		2 500
Accounts receivables	900
Allowance for credit losses		45
Nominal accounts section
Interest on fixed deposit		50
Interest on loan	287.50
Insurance	188.50
Rent income		616.50

Further details

1. The investment into the fixed deposit was made on 1 October 2021. The bank credits interest into the business bank account in arrears every three months on the last day of the third month.
2. The long-term loan was initiated on 1 November 2020.
3. The insurance contract was signed on 1 January 2021. The business pays a fixed monthly amount for insurance. The insurance premium for July 2022 has been paid.
4. The tenant pays a fixed monthly rental amount. The tenancy agreement, signed on 1 January 2021, states that the rental amount is increased annually by 10%. The rent was increased on 1 January 2022. The tenant is up to date with their rental payment and has also paid for July 2022.
5. It was noted on the last day of the financial year that Mr B Badt was sequestrated and will be unable to pay an amount of R20 000 owed to the business. This has not yet been provided for or recorded. The company maintains an allowance for credit losses of 5%.

Using the information provided, prepare the necessary adjustments in the general journal of Bright Day (Pty) Ltd at 30 June 2022. Use the following format for the general journal. Narrations are not required.