1. A check on June 30th showed actual supplies on hand of $750. Provide the adjusting entry.
2. A utility bill of $150 has been received, but not yet recorded. It will not be paid until next month. Provide the adjusting entry.
3. Salaries of $1900 are accrued on June 30th, but not yet paid. Provide the adjusting entry.
4. $2800 of the work paid for in the unearned service revenue has been performed and completed. Provide the adjusting entry.

ELSNER COMPANY Trial Balance June 30,2017 Other Accounts: \#158 Accumulated Depreciation - Equipment \#212 Salaries and Wages Payable \#732 Utilities Expense