(6 marks) Question 3 was as follows: At 30 June 2016, the unadjusted trial balance of Orange Ltd at 30 June 2016. Orange Ltd TRIAL BALANCE AS 30 JUNE2016 Debit (5) Credit (5) Accounts 5 990 20 800 2 600 3 120 9 400 Cash at bank Account receivables Prepaid insurance Office Supplies Office equipment Accumulated depreciation - equipment Accounts payable 1 900 210 Salary payable Unearned service revenue Loan payable Capital Drawings Service revenue 820 7 000 22 200 40 000 106 180 Salary expenses Depreciation expenses equipment Miscellaneous expenses TOTAL 44 000 12 400 138 310 138 310 The following additional information is available at the end of June for adjustments: a) A physical count of office supplies on 30 June shows $440 of unused supplies on hand b) Depreciation of the office equipment this year is estimated to be $800 c) Of the $820 unearned service revenue, $200 is still unearned d) Of prepaid insurance, 60% expired this period e) Salaries owed but not yet paid $1275 f) Service revenue of $1000 has been earned, but have not yet been paid or recorded Required Prepare adjusting entries at the end of 30 June 2016. (6 marks)