Jindabine Trust Ltd cleans trucks for customers. It is completing the account process for the year just ended 30 June 2022. The transactions during 2022 have been posted to the ledger accounts. The following data with respect to adjusting entries are available:

1 Jindabine cleaned three trucks for customers at the end of June, but did not record the service for $2700.

2 On 1 May 2022, Jindabine paid $1200 to the local newspaper for an advertisement to run each Thursday for 12 weeks. All ads have been run except for three Thursdays in July to complete the 12-week contract.

3 Jindabine borrowed $250 000 at 12 per cent annual interest rate on 1 November 2022 to expand its storage facility. The loan requires Jindabine to pay the interest quarterly until the note is repaid in two years. Jindabine paid quarterly interest on 1 February and 1 May.

4 Jindabine received $4500 on 1 June 2022 to store and maintain a truck until 1 November 2022. Jindabine credited the full amount to Unearned revenue on 1 June.

5 Jindabine’s new equipment cost $220 000; $22 000 was the estimated depreciation in 2022.

6 Supplies on hand at 1 July 2021 totalled $16 500. Supplies purchased debited to Supplies on hand during the year amounted to $46 000. The year-end count showed $12 400 of supplies on hand.

7 Wages earned by employees during June 2022, unpaid and unrecorded at 30 June 2022, amounted to

$3800. The next pay date will be 5 July 2022.

Prepare the adjusting entries that should be recorded for Jindabine at 30 June 2022.