You are the Financial Accountant for HPP Calculators Ltd. You are in the process of finalising the company's end of year financial statements as at the 30th June 20X1. The information that follows provides a series of issues which may give rise to an adjusting or other entry/ies. Each issue is separate and is provided with a blank general journal template. Required Complete relevant general journal entries for HPP Calculators Ltd based on the information provided as at 30th June 20x1 which is a Thursday. If you don't believe an entry is necessary then just state that. Narrations/descriptions are not necessary. Round any calculations to the nearest dollar. (GST is ignored). 10 marks Salaries are paid fortnightly in arrears. The last pay date was on the 23rd June 20X1 and salaries were paid to the end of that day. A five business day working week is used. There are 22 employees and they received a total amount of $63,400 on each pay date. Date Particulars DR CR On the 1st February 20x1 the company made a special offer where financial consultants could prepay calculator classes and get a discount but would need to take all classes within 12 months. The offer was a consultant would pay $1,500 for 10 classes (ie $150 per class). 335 consultants accepted the offer and paid on the 1st March 20X1 and the accounting entry was to a liability account. As at 30th June all consultants had taken four (4) classes. Date Particulars DR CR The company has an annual contract with an internet service provider to provide the company's internet services. An annual payment of $22,500 was made on the 31st March and recorded to an asset account. Date Particulars DR CR HPP Calculators Ltd overpaid an invoice for entertainment expenses to the Feathers Hotel on the 15th June. They should have paid $458 but paid $845 instead. The company has another function at the Feathers Hotel on the 15th July 20X1 and it's been decided that the overpayment will be taken off the next invoice. Date Particulars DR CR A stock-take of calculators on hand at 30th June revealed a value of $566,650 whereas the perpetual inventory records show $578,780. Date Particulars DR CR