Shelley Ltd pays its salaries fortnightly in arrears. The next pay day is Thursday 2 July. The fortnightly salary is $30,000, of which $10,000 is retained to pay the ATO on behalf of the employees. Payments to the ATO are made every second Monday, with the next payment being made on Monday 6 July. Shelley Ltd's reporting period ends on 30 June.

Required: Provide the journal entries in the books of Shelley Ltd for:

a) 30 June

b) 2 July

c) 6 July