The following information relates to ProTraining Pty Ltd for the year ended 30 June 2019 Required 1. Prepare the necessary adjusting entries in the general journal Dates and narrations are required. (8 marks) 2. Complete the worksheet for ProTraining Pty Ltd for the year ended 30 June 2019. (12 marks) The business purchased equipment for $89,530 on 1 September 2018. The useful life is V. Kent, Leo and Diana are the casual workers who each eams $180 per day. Kent worked 4 vl | The business borrowed a bank loan of S85.000 in January 2019. The nterest rate is 0.8% Services of $500 are provided but cash not received. The services are not recorded Cash of $9,000 has been received in advance for services to be provided in June, July and On 1April $12,000 was paid for business insurance for one year Store supplies of $1,360 are on hand, Supplies account shows $3.580 balance August. This was recorded as Unearned Revenue. estimated as 7 years and the scrap value as $1.330. No depreciation is recorded so far. days, Leo and Diana both worked 5 days in the last week of June. No wages are paid yet month. The interest of June is not paid. vBy the end of June, gift cards of $15,600 are expired DebitCredit Date Accounts