Accounts		Acc. No.		Trial Balance
						DR	CR
1		Bank				61,645.96
2		Accounts Receivable				15,800.00
3		Office Supplies				11,614.70
4		Prepaid Insurance				7,200.00
5		Equipment				33,500.00
6		Automobile				35,000.00
7		Bank Loan					5,500.00
8		Accounts Payable					9,665.80
9		HST Payable					2,123.81
10		HST Recoverable				781.95
11		Fayrouz, Capital					60,000.00
12		Fayrouz, Drawings				25,500.00
13		Sales Revenue					230,603.00
14		Advertising Expense				5,150.00
15		Entertainment Expense				1,500.00
16		Bank Charges Expense				330.00
17		Rent Expense				27,600.00
18		Telephone Expense				2,650.00
19		Truck Expense				3,620.00
20		Wages Expense				76,000.00
21		Office Supplies expense
22		Insurance expense

This is an unadjusted trial balance on May 31 2023.

1.Late Invoice: An Invoice arrived for $200 worth of office supplies on June 4, 2023. These supplies were shipped to ARC Photography on May 19, 2023, so they were included in the year-end inventory count. 2. Supplies: As of May 31, 2023, 80% of the supplies were used up. 3. Insurance: The one-year Insurance policy was purchased on June 1, 2022. 4. Unearned Revenue: On May 15th, Arc Photography was paid $2,500 by a customer for a wedding that will occur on July 1, 2023. 5. Depreciation: For the equipment use the declining balance method. The CRA depreciation rate is 20% per year. For the automobile, use the straight-line method. The automobile is estimated to last 5 years with a salvage value of 20%.

Prepare the adjusting entries for the following