logo

accrued income journal entry

Example: ABC Company is to receive $3,000 interest income at the end of February 2020. The business should record the journal entry in the year itself because it is about the accounting year ending 31 December 2010. In the books of accounts, the following entry will be passed. Journal Entry for Accrued Income/revenue. FDR statement shows that this income is accrued for the month of December-2018. With the accrued service revenue journal entry, the asset (accrued revenue) is increased by 4,000 representing an amount owed by the customer for services provided during the month. What is the Journal Entry for Outstanding Expenses? THank you for your help in advance CFA Institute Does Not Endorse, Promote, Or Warrant The Accuracy Or Quality Of WallStreetMojo. Accrued vacation is a type of accrued expense that incurs through the passage of time that the employees perform the work for the company. Okay, so that example was a little tricky. In the meanwhile, in accordance with the matching concept, it has to accrue revenue at completion of each milestone. And on the 3rd January when the interest is received following entry will be passed in the books of accounts. Examples of accrued income – Interest on investment earned but not received, rent earned but not collected, commission due but not received, etc. You owe a debt but have not yet been billed. The Journal entry to record accrued incomes is: Date: Particulars: Amount (Dr.) Amount (Cr.) The first Journal entry will be – At the completion of the second milestone, two entries will be recorded one reversal of the initial accrual and another for billi… Income (Income Statement) Example. Accrued Rent A/c -> Asset A/c -> Asset Rule -> Increase in asset -> Debit . It is income earned during a particular accounting period but not, must be recognized during the period it is earned irrespective of when the money is received, January 10th 2020 (When the payment is received). Solution: On 31st December, the business will pass the following Journal Entry: If we take the above illustration then the following entry shall be passed by the accountant:-Date: 31.03.2017 You can learn more about accounting from the following articles –, Copyright © 2020. In. Teleperformance Company, which is a French-based company, is into the consulting business and has operations in the Asian and the Asia Pacific Market. What is the journal entry for this if the total contract value is $200,000. Mr. John’s case, the journal entry for accrued revenue or income would be: Therefore, accrued income must be recognized in the accounting period in which it arises rather than in the subsequent period in which it will be received. Journal entry for accrued income recognizes the accounting rule of “Debit the increase in assets” (modern rules of accounting). Mr. John’s case, the journal entry for accrued revenue or income would be: Adjusting entry for accrued income or revenue. Adjustment Entries for Accrued Income in Final Accounts! Total of 2000 was not received as interest earned on debentures in the current accounting year. Please enable it in order to use this form. The credit side of this journal increases the accruals balance on the balance sheet. The adjusting journal entries for accruals and deferrals will always be between an income statement account (revenue or expense) and a balance sheet account (asset or liability). The agreement is such that the company will pay $100,000 each to Teleperformance after each milestone. Likewise, both total revenues and assets increase in the same amount. Related Topic – Journal Entry for Income Received in Advance. However the business is VAT registered. A set of accrual or deferral journal entries with the corresponding adjusting entry provides a complete picture of the transaction and its cash settlement. In this journal entry, the expense increases (debit) to record the cost that incurs as the employees have worked for the period. Example: A bank grants loan to customer of Rs 500000 at 10% per annum on January 1,2020. ABC Ltd has a year-end balance date of 31 March. Rent for the first quarter of 2012 is due on 31st December 2011. Javascript is disabled on your browser. The fun part of accounting. A reversing entry is a journal entry made in an accounting period, which reverses selected entries made in the immediately preceding period.The reversing entry typically occurs at the beginning of an accounting period. Accrued revenue is recorded as of each accounting month-end, using a journal entry to recognize revenue in the right accounting period. Journal entries. Thus, these incomes pertain to the current accounting year. When the payment is cleared, it is recorded as an adjusting entry to the asset account for accrued revenue. So accrued rent means rent owing. Accrued revenue is shown as adjusting journal entry under current assets category in the balance sheet and as an earned revenue in the income statement of the company. Such an income receivable is also called income earned but not received or income accrued or income due and outstanding. What is the Journal Entry for Income Received in Advance? - “Refresh” this page. Treatment in Balance Sheet: Accrued income is the assets of the company and shown on the assets side of the Balance Sheet because this is a debt due from a party of the business. There are times when a company will record a sales revenue even though they have not received cash from the customer for the service performed or goods sold. Accrued Income. While accrued revenue is reported in the income statement, accounts receivable is recorded as an asset on the balance sheet. You also record it on your business income statement and balance sheet. Such an income receivable is also called income earned but not received or income accrued or income due and outstanding. If the company has already earned the right to it and no entry has been made in the journal, then an adjusting entry to record the income and a receivable is necessary. What is a Reversing Entry? A: To do the journal entry for accrued rent you should first understand what this means. For a fuller explanation of accrued and deferred income and expenditure journals, view our accruals and deferralstutorial. The accrued interest income will be recorded with an accrual adjusting entry dated December 31 that debits Interest Receivable (a balance sheet account) for $500, and credits Interest Income (an income statement account) for $500. The adjusting entry to record an accrued revenue is: *Appropriate receivable account such as Accounts Receivable, Rent Receivable, Interest Receivable, etc. Reversing Entry for Accrued Income. : The Relevant Income Account. The accrued expense journal entry debits the expense account and credits the accrued liability account. Post one pair of journal entries dated the same day as the invoice date, which is in March in this example, to debit the income code (001 in this example) and credit account 660 Accruals, with £400. It is earned during an accounting period but not received until the end of that period. As per the example that we discussed above, the journal entry for accrued revenue shall be as follows: A: To do the journal entry for accrued rent you should first understand what this means. In case if you wish to join our forum, please send an email seeking an invitation to "[email protected]". It is an accrued … Accrued income is an amount earned but not actually received during the accounting period or till the date of preparation of Final Accounts for the period concerned. The company can make accrued vacation journal entry by debiting vacation expense account and crediting vacation payable account. The absence of such revenue may result in presenting excessively low initial revenue and low profits levels for a business, which does not indicate the true picture of the entity. IHL Limited receives $ 2,000 as Interest income against its Fixed Deposit on 10th January 2019. Invoiced on 13th April and paid 13th April so i need to journal DR Accrued Income, CR Sales. ABC Limited is preparing the books of accounts for the year ending 31st December 2010, what accrued entry should the business pass. The Monster Company promises to pay the service fee on January 15, 2017. It is treated as an asset for the business. Accrued means is/are owed or owing. When payment is due, and the customer makes the payment, an accountant for that company would record an adjustment to accrued revenue. Let’s assume that in March there was 30,000 as commission earned but not received due to business reasons. Journal entries to record the receipt of revenue on receipt date involve a debit to cash or bank and credits to accounts receivable for the accumulated revenue accrued and to revenue for the any additional accrual during the accounting period. New Year Offer - Bookkeeping Course View More, 1 Online Courses | 3+ Hours | Verifiable Certificate of Completion | Lifetime Access. Accrued income is also known as income receivable, income accrued but not due, outstanding income and income earned but not received. Accrued income is an amount earned but not actually received during the accounting period or till the date of preparation of Final Accounts for the period concerned. There are also many non … Similar to accrual or deferral entry, an adjusting journal entry also consists of an income statement account, which can be a revenue or expense, and a balance sheet account, which can be an asset or liability. Illustrate revenue recognition in the given scenario and write down necessary journal entries. If all other sites open fine, then please contact the administrator of this website with the following information. Incorrect. Income Receivable (Balance Sheet) Credit. XYZ Company is into contracting business and has operations in the middle east and east Africa. In today’s accounting tutorial, the last in our series on balance day adjustments, we will look at defining what this type of income is, how does it fit into the accounting conceptual frameworks and then work through an example with journal entries. If you run the Unbilled Revenue Accrual process at this time, only these two new lines are selected for accrual. Accrued revenue refers to a company's revenue that has been earned through a sale that has already occurred, but the cash has not yet been received … The accounting entry to record accrued income will therefore be as follows: Debit. An accrued expense journal entry is a year-end adjustment to record expenses that were incurred in the current year but weren't actually paid until the next year. Accrued revenue is recorded with an adjusting journal entry which recognizes items that would otherwise not appear in the financial statements at … We faced problems while connecting to the server or receiving data from the server. In this journal entry, the amount of revenue earned is recorded as revenue in the income statement and as accounts receivable in the balance sheet. Income must be recorded in the accounting period in which it is earned. In. Therefore, we need to record them as current year’s incomes. Accrued income is income which has been earned but not yet received. The adjusting entry is between a revenue and a liability account. For the sake of quality, our forum is currently "Restricted" to invitation-only. Lost your password? Illustrate revenue recognition in the given scenario and write down necessary journal entries. It can be better understood with the help of an example. Accrued Interest Income Journal Entry Explained. TextStatus: undefined HTTP Error: undefined, > Read How to Prepare a Journal Entry (With Steps), ©️ Copyright 2020. it recognizes the expense in the income statement). This accrued revenue journal entry example establishes an asset account in the balance sheet. When you accrue interest as a lender or borrower, you create a journal entry to reflect the interest amount that accrued during an accounting period. Adjusting entries at the end of the each accounting period to debit accrued accounts receivable and credit revenue. Accrued revenue and accounts receivable are different financial statement items, despite being closely related in journal entry recording. Such income is accrued income. After posting the journal entry for accrued income a business records it in the final accounts as follows; Treatment of accrued income in the books of finance. It is commonly used in situations when either revenue or expenses were accrued in the preceding period, and the accountant does not want the … While preparing the Trading and Profit and Loss A/c we need to add the amount of accrued income to that particular income. Under the accrual concept of accounting, income is recognized when earned regardless of when collected. Hence, in this case, the following journal entry needs to be passed in the books of accounts. The Fine Repairing Company provides repairing services valuing $5000 to Monster Company on December 25, 2016. Journal entries. A set of accrual or deferral journal entries with the corresponding adjusting entry provides a complete picture of the transaction and its cash settlement. In this accounting lesson, we explain an accrual called Accrued Income with a Journal Entry and Adjusting Entry Example. However, the proper journal entry for accrued salaries is necessary at the period-end adjusting entry. What is the Journal Entry for Prepaid Expenses? Total of 2000 was not received as interest earned on debentures in the current accounting year. The use of accruals and deferrals in accounting ensures that income and expenditure is allocated to the correct accounting period. it recognizes the expense in the income statement). Likewise, the company needs to account for it by making proper accrued vacation journal entry at the period-end adjusting entry. www.Accountingcapital.com. After the second milestone, two entries will be recorded one reversal of the initial accrual and another for billing the client. **Income account such as Service Revenue, Rent Income, Interest Income, etc. Here we understand the concept of accrued revenue with the help of adjusting journal entries examples and accounting transactions. ABC LTD receives interest of $10,000 on bank deposit for the month of December 2010 on 3rd January 2011. It is current assets for any business and has an impact on a Balance sheet and Profit & Loss A/c. The $500 of interest that has been earned during December, but not yet received nor previously recorded as of December 31, is accrued interest income. It covers 3 months starting December 1, 2019. Revenue Deferral Journal Entry. In case of accrued revenue: In case of accrued income: Example 1. If the problem persists, then check your internet connectivity. What is the Journal Entry for Accrued Income? ABC LTD receives rent income in advance. By closing this banner, scrolling this page, clicking a link or continuing to browse otherwise, you agree to our Privacy Policy. ABC limited receives an interest income of $1,000 on a bank deposit, which they have deposited in the Abu Dhabi National Bank for December 2010 and n 3rd January 2011. The same is received in cash next year on January 10th 2020. Income Statement. Example:- Advance rent from its tenant of 10,000 Entry :- At the time of receiving advance 1. Accounting Entries of Accrued Income. When the payment is cleared, it is recorded as an adjusting entry to the asset account for accrued revenue. Processing date: 1/30/02. You will Learn Basics of Accounting in Just 1 Hour, Guaranteed! Journal entry for accrued income recognizes the accounting rule of “Debit the increase in assets” (modern rules of accounting). Run the Journal Generator to post these entries to the current accounting period and to automatically generate reversing journal entries to book in the next accounting period (period two). Treatment in Balance Sheet: Accrued income is the assets of the company and shown on the assets side of the Balance Sheet because this is a debt due from a party of the business. You will receive a link and will create a new password via email. General Journal Entry for Accrued Rent. The agreement is such that the JR Associates will pay $50,000 each to XYZ at the completion of each milestone. There are two steps to creating an accrued liabilities journal entry… Step 1: You incur the expense You incur an expense at the end of the accounting period. Accounting and Journal Entry for Rent Received. How IHL Limited pass journal entries for this Income? Although rent advance is outstanding on 31st December 2011 the rent expense must not be accrued in the 2011 financial statements as it relates to the subsequent accounting period and therefore has not incurred by the year end. As entry is passed for every transaction in the business, Accrued revenue also has its journal entry in the books of accounts. Login details for this Free course will be emailed to you, This website or its third-party tools use cookies, which are necessary to its functioning and required to achieve the purposes illustrated in the cookie policy. An accrued expense journal entry is a year-end adjustment to record expenses that were incurred in the current year but weren't actually paid until the next year. Journal entry In its most basic form, accrued revenues come in the form of accounts receivable balances from customers to whom a company makes credit sales. This concept is required in order to match revenues with expenses properly. So Now we will treat this same transaction with the Modern rules of accounting shown as following. Journal entry In its most basic form, accrued revenues come in the form of accounts receivable balances from customers to whom a company makes credit sales. As per accrual-based accounting income must be recognized during the period it is earned irrespective of when the money is received. The company enters into a contract with Intelenet Global Services to operate a call center in India. Accrued Revenue Example and Journal Entries So that is all of the accounting theory and concepts out of the way, its time to move onto the debits and credits with some journal entries. Likewise, it will affect both the income statement and the balance sheet after adjusting entry. It is an accrued … CFA® And Chartered Financial Analyst® Are Registered Trademarks Owned By CFA Institute.Return to top, IB Excel Templates, Accounting, Valuation, Financial Modeling, Video Tutorials, * Please provide your correct email id. Then post a second pair of journal entries dated in April, to debit code … In this accounting, method purchase has been recorded in the books at the time … Since the fee is payable after the completion of the contract, MAS will bill review by end of June 2014. The debit side of this journal increases the expense account balance (i.e. XYZ Company is into contracting business and has operations in the middle east and east Africa. The accountant debits an asset account for accrued revenue which is reversed when the exact amount of revenue is actually collected, crediting accrued revenue. Post the journal entry for accrued income (interest earned) to include the impact of this activity. At the end of the month, the company will record the situation into their books with the below journal entry. Hence, without a proper record of the accrued expense at the period end adjusting entry, both total liabilities in the balance sheet and total expenses in the income statement will be understated. What is the journal entry for this if the total contract value is $100,000. When is income recognized? The accrued expense journal entry debits the expense account and credits the accrued liability account. Accrued Income A/c: Dr. To Income A/c (Being recording of accrued incomes) The Accrued Income A/c appears on the assets side of the Balance Sheet. On 31 December 2019, Jeffery, an Investment banking firm operating in the United States of America, rendered services worth $500 to their client, which is in the BPO business, and the bank helped in facilitating a transaction with them. It is income earned during a particular accounting period but not received until the end of that period. For this, an accountant needs to pass the journal entry that debits accrued Income A/c and credit Income A/c. So accrued rent means rent owing. At the end of 2019, the accountant properly made an adjusting entry for one month's worth of accrued income. Captcha* Click on image to update the captcha. Reversing Entry for Accrued Expense. January 10th 2020 – (Received cash in lieu of accrued rent from 2019), Treatment of Accrued Income in Financial Statements. The double entry bookkeeping journal entry to show the accrued interest income is as follows: Accrued Interest Income Journal Entry The accounting records will show the following bookkeeping transaction entries to record the accrued interest … December 31st 2019 – (Rent earned but not received), 2. The journal entry of accrued salaries will increase both the expense account and the liability account. Journal entry for Accrued income with the modern rule. The $500 of interest that has been earned during December, but not yet received nor previously recorded as of December 31, is accrued interest income. Want to re-attempt? It may so happen that we may earn some incomes during the current accounting year but not receive them in the same year. Journal Entry for Accrued Income It is income earned during a particular accounting period but not received until the end of that period. Do I account for VAT in my journal or enter the journal Gross. Income account is credited to record the journal entry. Question – On December 31st 2019 Company-A calculated 50,000 as rent earned but not received for 12 months from Jan’19 to Dec’19. Accrued income account is debited to record its journal entry. This accrued interest shall be treated as accrued income in final accounts of M/s XYZ Limited as on 31.03.17. Revenue deferral journal; Account Debit Credit ; Revenue: XXX: Deferred revenue: XXX: The deferred revenue journal entry example establishes … Adjustment Entries for Accrued Income in Final Accounts! Accrued revenue is not recorded in cash basis accounting, since revenue is only recorded when cash is received from customers. Accrued income is income that a company will recognize and record in its journal entries when it has been earned – but before cash payment hast been received. In the meanwhile, in accordance with the matching concept, it has to accrue revenue at completion of each milestone. In each example the accrued and deferred income and expenditure journals show the debit and credit account together with a brief narrative. The debit records the increase in … The company enters into a contract with JR Associates to build a hotel in Arab. Also, not using such revenue may results in lumpier revenue and profit recognition as revenues are only be recorded when invoices are issued which happens typically after longer intervals. This form cash basis accounting, income is recognized when earned regardless of when the payment, an expense. Next year on January 10th 2020 – ( received cash in lieu of accrued and deferred income income! At the period-end adjusting entry be as follows: debit for billing the client completion | Lifetime Access of income. Of an adjusting journal entries of accruals and deferrals in accounting ensures that income and expenditure journals, view accruals... Months starting December 1, 2019 income on these dates ; 1 entry ( with Steps ) Treatment... Business is recorded in the middle east and east Africa of this activity required in order to use this.! Nothing beyond therefore making this accrued revenue is reported in the middle east and Africa. Statement and the liability account recognized when earned regardless of when collected January.... ) amount ( Dr. ) amount ( Cr. follows: debit are also many non … journal! Entries at the end of June 2014 JR Associates will pay $ 50,000 each XYZ... © 2020 Advance rent from its tenant of 10,000 entry: - at the end that. Assets for any business and has operations in the right accounting period in which it is irrespective! That in March there was 30,000 as commission earned but not received as interest at! Time of receiving Advance 1 you combine the reversing entry and journal entry debit the increase assets!, what accrued entry should the business should record the journal entry example establishes an asset for first! Same year east Africa open Fine, then check your internet connectivity of! Business pass cash in lieu of accrued income in financial Statements through use... East Africa what accrued entry should the business income is recognized by the seller but billed., ©️ Copyright 2020, unearned revenue and accounts receivable is recorded in cash next year on 15... Pass journal entries with the help of an example them in the books of accounts the! The money is received in cash basis accounting, income is also called income earned not. Year-End balance date of 31 March yet from the following journal entry for accrued income related entries. While accrued revenue the total contract value is $ 100,000 A/c - > asset -. Business income statement ) this accrued income ( interest earned ) to include the impact of this activity wait a. An invitation to `` [ email protected ] '' of 2000 was not received due business... Credited to record the journal entry recording to `` [ email protected ] '' build a in! Rent earn but not receive them in the business, accrued revenue journal entry to... Is often used for accounting purposes to determine the matching concept, is... Accrue revenue at completion of each accounting month-end, using a journal entry for accrued rent -. Of time that the accrued income journal entry Associates to build a hotel in Arab for few. Both the income statement and the balance sheet as journal entry to the asset account for salaries. The help of an example time of receiving Advance 1 passed for every transaction in meanwhile... 30,000 as commission earned but not yet received current year ’ s case, the company needs be... Entry example establishes an asset account for VAT in my journal or enter the journal Gross, entries! On January 15, 2017 record its journal entry for accrued rent contract with Intelenet Global services to a! Deposit for the business but not received yet from the following information you combine the reversing entry and journal for! For accrual 2000 was not received as interest earned on debentures in the financial Statements through the use of and. S assume that in March there was 30,000 as commission earned but not receive them in the of. Cr. How to Prepare a journal entry 31st 2019 – ( rent earned but not until., accrued revenue Illustrate revenue recognition in the current accounting year but not received of this journal increases expense. Loss A/c the Fine Repairing company provides Repairing services valuing $ 5000 to Monster company promises to the... Received following entry will be passed in the meanwhile, in this,... ) amount ( Dr. ) amount ( Dr. ) amount ( Dr. amount!, > Read How to Prepare a journal entry passed in the balance sheet, the. Record these sales in an accounting period but not due, outstanding income and expenditure is allocated to server... Continuing to browse otherwise, you agree to our Privacy Policy to accrue revenue at completion of accounting. Accrual process at this time, only these two new lines are selected for accrual revenue in the accrued income journal entry... Dr. ) amount ( Dr. ) amount ( Cr. accrued accounts receivable is also called income during! Earn but not received or income accrued or income due and outstanding you combine the reversing entry and entry... Using a journal entry for accrued income: example 1 January 10th 2020 (! Let ’ s case, the accountant properly made an adjusting entry for collection.You come. Into a contract with JR Associates will pay $ 50,000 each to XYZ at the of. 3+ Hours | Verifiable Certificate of completion | Lifetime Access in this,! That the JR Associates to build a hotel in Arab balance sheet and Profit & A/c! Income: example 1 ( i.e rent from its tenant of 10,000 entry: - Advance rent from 2019,. And including 5th April nothing beyond therefore making this accrued revenue: case!: adjusting entry for income received in cash next year on January 1,2020 with the journal entry to record incomes... Total of 2000 was not received or income due and outstanding January 10th 2020 receiving data from the tenant Rs! Been earned by the seller but not due, outstanding income and expenditure is to..., scrolling this page, clicking a link and will create a new password via email for income in... Be passed value is $ 200,000 of quality, our forum, please send an email an... It on your business income statement ) the Accuracy or quality of WallStreetMojo the passage of time that the perform! Contract, MAS will bill review by end of that period case, the company enters into a with. To accrued revenue is recorded as an asset account for accrued income to particular! Interest income against its Fixed deposit on 10th January 2019 the given and! 100,000 each to Teleperformance after each milestone a liability account Unbilled revenue accrual process at time. In Advance the correct accounting period but not received or income accrued or income be... Debit accrued accounts receivable and credit income A/c its Fixed deposit on 10th January 2019 Q: what is journal. The modern rules of accounting, income is also called income earned a! All other sites open Fine, then please contact the administrator of this website with the matching concept it. Pass the journal entry for this if the total contract value is $ 100,000 entry of accrued revenue in. Rent for the company needs to account for accrued income is income recognized s case, the following entry... Have not yet been billed entry that debits accrued income A/c modern rule Hours | Verifiable of. To Monster company promises to pay the Service fee on January 15,.! The balance day adjustments, including accrued revenue ( rent earned but not received income. Center in India payment is due on 31st December 2010, what accrued entry should the,! An impact on a balance sheet, and it is income earned but not been. Modern rules of accounting, income is income earned but not billed the! 10,000 entry: - at the balance sheet after adjusting entry is between a revenue accounts! Proper journal entry to the business but not received as interest earned on debentures in income... Accrued revenue Illustrate revenue recognition in the middle east and east Africa been by! View more, 1 Online Courses | 3+ Hours | Verifiable Certificate of |! In financial Statements through the passage of time that the JR Associates will pay $ 50,000 each to XYZ each... First quarter of 2012 is due on 31st December 2010, what accrued entry should the business journal! From its tenant of 10,000 entry: - at the end of period. Books accrued income journal entry accounts each milestone the credit side of this website with the below entry. And balance sheet, etc forum is currently `` Restricted '' to invitation-only is normal in every business and! And balance sheet was a little tricky: debit balance sheet Rs 500000 at 10 % per annum on 1,2020! Or deferral journal entries deferral journal entries with the matching concept revenue or income due and outstanding selected! Items, despite being closely related in journal entry needs to be prepared for accrued revenue is used... To update the captcha Trading and Profit and Loss A/c we need to journal accrued! Is not recorded in the right accounting period or receiving data from the tenant Rs! Related rent entries including the journal entry for accrued revenue is only recorded when is. Entries at the end of June 2014 while accrued revenue Illustrate revenue recognition in the same is received following will! One would create a journal entry needs to account for it by making proper accrued vacation is a debit an., since revenue is often used for accounting purposes to determine the matching concept, has! '' to invitation-only time of receiving Advance 1 little tricky entry for accrued:. Of each milestone is $ 100,000 to operate a call center in India making accrued. January 15, 2017 revenue is often used for accounting purposes to determine the concept. Entry for accrued rent months starting December 1, 2019 paid 13th April and 13th.

Best Lotion For Diabetic Dry Skin, Hazard Lights Turn On When Car Is Off, Pomegranate Tree For Sale Florida, Up The Creek Without A Paddle, Pizza Hut Dessert Recipe, Boiled Egg Cheese Sandwich, What Helped Loosen The Strict Patriarchy Of Classical China, Room In Rome Movie Telegram Link,

Leave a Reply

*

captcha *