The following information has not yet been recorded: The balance in the unearned sales revenue included an amount of $2 000 which had been earned by delivering goods to a customer on 30 June 2019. The business sold goods of $15 000 to a customer but issued no invoice until 3 July 2019. Accrued wages and salaries of $800 are to be paid on 2 July 2019. iv. The business had purchased the Property, Plant and Equipment (PP&E) at cost for $270 000 on 1 July 2017. It has a useful life of ten years with an expected salvage value of $20 000. v. The ofce computers purchased on 1 January 2019 are expected to have a useful life of 3 years with a salvage value of $4 000 (calculate and record the deprecation expense for the year ended 30 June 2019). vi. The business paid an annual insurance premium of $6 000 for one year on 1 January 2019. vii. It is estimated that 5% of the balance of Accounts Receivable on 30 June 2019 is unlikely to be received. viii. A physical stock-take at 30 June 2019 revealed $50 000 of inventory on hand. ix. The business has not paid an advertising invoice of $3 260 on 30 June 2019. REQUIRED: You are required to prepare any necessary balance day adjusting journals. Use the General Journal document provided to record the correctly formatted journal entries required and include a narration (explanation) for each entry