The information below appeared in the books of Kapekura for May 2019

Fixed deposit: Heya bank (5% p.a)	25 000
Telephone	1 600
Rent income	8 400
Wages and Salaries	11 400
Interest on Fixed deposit	1 000

Adjustments:

1. Telephone account received but still outstanding, $200
2. Interest on fixed deposit owing.
3. Rent received for the next financial period, $600
4. Wages and salaries paid in advance, $500

Required:

a) Prepare a general journal to record the adjustments.

b) Post the entries in the general journal into the general ledger.