The company has a bank loan (originally SEK 236,000). The interest (5%) on the loan and amortization will be paid once a year on 31 October. The annual amortization is SEK 6,300. At the end of the financial year, the remaining value of the loan is SEK 223,400. Calculate and post the interest and transfer next year's amortization of SEK 6,300 to current liabilities (short term loan).

The following are year-end transactions that need adjustment entries. Make a journal entry for each of the transactions.