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Owen Owner owns O$.$ Owner$$s Repairs. The business has been operating for some time. The current financial year is $1$ July $2023$ to $30$ June $2024.$ A trial balance at $31$ May $2024$ has been prepared and is shown below. Ignore GST$.$

O$.$ OWNER$$S REPAIRS

Trial Balance as at $31$ May $2024$

Account Number

Debit

Credit

Cash at Bank $100$ $$43,375$

Accounts Receivable $104$ $$32,472$

Office Supplies $112$ $$805$

Prepaid Advertising $114$ $$3,881$

Delivery Van $130$ $$19,800$

Accumulated Depreciation $-$ Van $131$ $$6,600$

Accounts Payable $200$ $$17,912$

Unearned Fees $213$ $$6,098$

Bank Loan $220$ $$19,800$

O Owner $-$ Capital $300$ $$32,723$

O Owner $-$ Drawings $305$ $$13,200$

Fee Revenue $400$ $$82,368$

Delivery Van Expenses $505$ $$792$

Rent Expense $510$ $$16,698$

Wages Expense $515$ $$24,288$

Telephone Expense $530$ $$2,006$

Rates and Taxes Expense $540$ $$8,184$

$$165,501$ $$165,501$

The following transactions $(1-11)$ occurred during June $2024,$ which have not yet been recorded. There are also a number of adjusting entries to be recorded $(12-19).$

$1.$ Repair fees of $$4,400$ were earned during the month. Of those fees, $$1,100$ were received in cash. The balance consisted of transactions on credit.

$2.$ Supplies costing $$1,320$ were purchased on credit.

$3.$ Received $$5,500$ from customers for payment on account.

$4.$ Paid $$220$ for petrol for the delivery van.

$5.$ Purchased a one year insurance policy for the van for $$3,960.$

$6.$ Owen withdrew $$3,300$ to pay his children$$s school fees.

$7.$ Wages of $$1,650$ were paid.

$8.$ Paid $$4,620$ to creditors for amounts owing.

$9.$ Paid rent for the month for $$1,320.$

$10.$ Purchased some repair equipment. Paid cash of $$2,200$ and increased the bank loan by $$4,400$ to pay for it$.$

$11.$ Repaired a customer$$s machinery to the value of $$660.$ Customer to pay in $30$ days.

The following information relates to adjusting entries at the end of June $2024$:

$12.$ A physical count on the $30$ June $2024$ of the supplies on hand came to $$715.$

$13.$ Interest accrued on the bank loan came to $$1,320.$

$14.$ Insurance costing $$330$ expired during the year.

$15.$ Depreciation on the vehicle is $$3,300.$

$16.$ Wages accrued but not yet paid were $$550.$

$17.$ Performed repairs worth $$3,850,$ where the customer had previously paid in advance.

$18.$ Performed repairs for $$5,940.$ Customers have not yet been invoiced.

$19.$ A June telephone account for $$165$ was received. The account is due for payment in July.

Using the information provided, prepare journal entries and T accounts

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