The Uradjusted Trial Balance of Senaratae Ltd., as at 30 June 2030 sbows the following ledger Kcount balances: SENARATNE LTD Unadjusted Trial Balance 13 at 30 June 2020 Account Debit Credit 3365 000 10 000 56 200 24 000 132 000 240 000 $242 000 430 000 84000 60 000 102 940 Share capital First Call Retained earning Accounts payable Bank overdraft (current) Mortgage payable Land Buildings Accumulated depreciation - buildings Motor Vehicles Accounts receivable Provision for doubtful debut Inventory (I July 2019) favestments Sales Interest revenue Sales returns & allowances Purchases Freight inwards Salaries Directors Fees Common expense Interest expenst Delivery expense General expenses 1200 180.000 480 000 406 000 21000 4 000 157 000 1 800 59 $80 3.600 1200 12.000 2400 1319 PARTA Your first task to prepare General Journal entries using the template provided to record the following transactions and adjustments at 30 June, 2020, Senaratae Lid transaction during 2019 2020 Write off bud debts for the period ending 30 June, 2020 $610 Record income tax expense and current tax liability of S10 800 Declare a final divideud, 512 000 No ratification of this dividend is needed An amount of $10 000 to be transferred to a general reserve from retained carno Inventor on land at 30 Jun 2020 W S198 000