1. An extract from the trial balance of Armstrong Corp. at June 30, 2016 is reproduced below:

	Account	Amount in unadjusted trial balance	Amount in adjusted trial balance
1	Prepaid insurance	$1,200	$ 800
2	Salaries payable	$ 650	$ 950
3	Interest payable	$ 0	$ 470
4	Unearned revenue	$2,500	$1,800
5	Accumulated depreciation	$ 875	$1,150
6	Unused office supplies	$ 280	$ 75

Required: Prepare in general journal format the entries that were posted, including a plausible description. General ledger account numbers are not necessary.