The following transactions occurred in Smith Professional Services Ltd during the year ended 30 June 2023 : The following additional information was available at the end of Smith Professional Services' financial year ending 30 June 2023 : - $1,500 worth of wages were accrued and not yet recorded and not paid for the year ending 30 June 2023. - Interest charges for an outstanding bank loan amounting to $600 were incurred but remained unpaid and unrecorded as at 30 June 2023. - The equipment contributed to the business on 15 June is depreciated at a rate of 25% per annum. The depreciation at 30 June 2023 has not yet been recorded. - One out of the four months' rent paid on 1 June has now expired The following transactions occurred in Smith Professional Services Ltd during the year ended 30 June 2023 : The following additional information was available at the end of Smith Professional Services' financial year ending 30 June 2023 : - $1,500 worth of wages were accrued and not yet recorded and not paid for the year ending 30 June 2023. - Interest charges for an outstanding bank loan amounting to $600 were incurred but remained unpaid and unrecorded as at 30 June 2023. - The equipment contributed to the business on 15 June is depreciated at a rate of 25% per annum. The depreciation at 30 June 2023 has not yet been recorded. - One out of the four months' rent paid on 1 June has now expired