Question textQuestion 6 [7 marks] Given the information below, prepare the journal entries which are required (no dates or narrations required).For numbers, please enter the number with no dollar signs, no spaces and no commas. For example, $10,000 should be written as 10000.(a) Received a bill of $3,000 for maintenance work done during this accounting period; the bill will be paid in the next accounting period. Select the correct account name for the missing item and amount where required.DR Account not required Amount not required CR Answer 1 Question 6[select: , Cash, Sales revenue, Maintenance expense payable, Accounts receivable, Maintenance expense] Amount not required(b) DAR Ltd sold 500 phone chargers to a customer on credit at a price of $15 per charger. The cost of the items was $5 per unit. DAR Ltd uses a perpetual inventory system.Select the correct account name for the missing item and amount where required.DR Account receivable Amount not required CR Sales revenue Amount not required DR Answer 2 Question 6[select: , Accounts Receivable, Accounts payable, Cash, Cost of goods sold, Inventory] Amount Answer 3 Question 6[input] CR Account not required Amount not required (c) PER Ltd is preparing the journal entry to account for the depreciation of equipment for the month of August. The equipment was purchased for $84,000. It is expected to have an estimated useful life of 10 years and an estimated residual value at the end of this time to be $12,000.Select the correct account name for the missing item and amount where required.DR Answer 4 Question 6[select: , Accounts payable, Accumulated depreciation, Cash, Cost of goods sold, Depreciation expense, Equipment, Revenue] Amount Answer 5 Question 6[input] CR Account not required Amount not required(d) HOB Ltd is closing its accounts for the year ended 30 June 2024, and has started preparing the following entries (assume this closes all the revenue and expense accounts for the company)30/06/24DR Sales Revenue: $9,300 CR P&L Summary: $9,300DR P&L Summary: $9,000 CR COGS: $4,800 CR Wages expense: $3,500 CR Advertising expense: $700Complete the final entry of the closing process below. Select the account names of the CR entry and amount for DR entry (and amount where not explicitly required).DR Account not required Amount not required CR Answer 6 Question 6[select: , Net profit, Retained Profits, P&L Summary, Purchases, Revenue, Cash] Amount Answer 7 Question 6[input]