Tidy & Cleaning Services provides cleaning and housekeeping services to both households and businesses. The entity prepares financial statements at the end of each month. The following information is provided in relation to the businesss operations in the month of June 2021.

1. On 1 June, annual rent of $60,000 is paid for the period from 1 June 2021 to 31 May 2022.
2. The business signed an advertising agreement, that costs $9,600 for six (6) months plus $1.50 per each click on their advertisements, with an online website on 1 June 2021 to promote its business for the next six months. The agreement stated $1,600 per month will need to be paid in advance at the beginning of each month, $1.50 per each click on their ads will be paid at the end of the 6^th month agreement. A $1,600 advance was paid on 2 June.
3. On 5 June, Marco Motel paid the business $40,000 in advance to do the cleaning of their guest rooms for the next four months. By the end of June, 20% of the cleaning work has been completed.
4. Cleaning supplies account had a debit balance of $650 at the beginning of the month. On 10 June, the business purchased $5,680 cleanings supplies. At the end of the month, a physical count shows that $950 of supplies are still on hand.
5. The business has 10 part-time employees who each earn $288 per day. They all worked 20 days in the month of June. They were paid for 18 days on 30 June, but not for the last two days in June for which they have worked.

Required:

1. Record the transactions occurred in the month of June in the general journal. (5 marks)
2. Prepare the necessary adjusting entries at the end of the month. (5 marks)