Aaron Brand has provided the following transactions for you, the Graduate Accountant, to determine the accounting implications. You need to decide if each transaction involves: a normal Reckon transaction, an adjusting entry or requires NO transaction at all. Metro Mapping Pty Ltd uses Reckon accounting software to maintain its financial records. Adjusting entries and financial statements are prepared on a monthly basis. Further information 1. 31 July Received cash of $1,500 as part payment on account from Dalby Site Surveying Pty Ltd. 2. 31 July Received an invoice from AutoPilot Services Pty Ltd for $946 (including GST $86) in relation to staff training expenses during July. 3. 31 July The manager of Highland Resort Groups advised by email that they wish to go ahead with the quote from Metro Mapping Pty Ltd to undertake site mapping for its holiday resorts. This is expected to generate approximately $22,000 (including GST $2,000) of annual services. The effective date for services to start is 1 September, 2020. 4. 31 July Paid Fastcraft Technology Pty Ltd $622 with cheque number 264. 5. 31 July Prepared a quote for Skymax Tour Pty Ltd for $3,300 (including GST $300) for outback photography services to be completed in Mission Beach in October 2020. 6. 31 July Invoiced Belle Rural Property Pty Ltd for aerial property photography services, Invoice number BD48 for $8,800 (including GST $800). 7. 31 July Paid the monthly office cleaning expense with cheque number 265 for $440 (including GST $40). 8. 31 July Hired a new intern technician whose annual salary is $30,000 and who will commence work on 15 September, 2020. 9. 31 July Received cash of $2,200 (including GST $200) from a client for aerial photography services completed. 10. 31 July Submitted a proposal for a tender to supply architectural visualisation services to Daintree Rainforest Experiences Pty Ltd for $6,600 (including GST $600). 11. 31 July Signed a lease for new office effective from 1 October 2020 with an annual rent of $26,400 (including GST $2,400), with monthly payment required from 1 October. 12. Aerial Photography Supplies on hand at 31 July total $2,125. 13. Depreciation on Aerial Photography Equipment is calculated using the Straight Line Method over 5 years with $0 estimated residual value. Round the amount of depreciation up to the nearest whole dollar. Note that the calculation is for 1 month only (i.e. July depreciation). 14. Wages owing as at 31 July are $2,600. 15. Prepaid 6 months of Insurance on 1 July (refer to trial balance).