a-b. Merchandise Inventory, before adjustment, has a balance of $8,500. The newly counted inventory balance is $9,000.

c. Unearned Seminar Fees has a balance of $7,000, representing prepayment by customers for five seminars to be conducted in June, July, and August 2016. Two seminars had been conducted by June 30, 2016.

d. Prepaid Insurance has a balance of $18,000 for six months insurance paid in advance on May 1, 2016.

e. Store equipment costing $8,760 was purchased on March 31, 2016. It has a salvage value of $600, and a useful life of four years.

f. Employees have earned $350 that has not been paid at June 30, 2016.

g. The employer owes the following taxes on wages not paid at June 30, 2016: SUTA, $10.50; FUTA, $2.10; Medicare, $5.08; and social security, $21.70.

h. Management estimates uncollectible accounts expense at 1% of sales. This year's sales were $3,000,000.

i. Prepaid Rent has a balance of $8,100 for six months rent paid in advance on March 1, 2016.

j. The Supplies account in the general ledger has a balance of $500. A count of supplies on hand at June 30, 2016 indicated $200 of supplies remain.

k. The company borrowed $10,100 from First Bank on June 1, 2016 and issued a four-month note. The note bears interest at 12%.

Based on the above information, record the adjusting journal entries that must be made for Garibaldi Consulting on June 30, 2016. The company has a June 30 fiscal year-end for the general journal.