Al-Dawood Co. had the following transactions in the last two months of its fiscal year ended June 30th. RECORDING ENTRIES Apr. 1 Paid $4,620 cash to an accounting firm for future consulting services. I Paid S6,400 cash for 12 months of insurance through March 31 of the next year. 30 Received $9,300 cash for future services to be provided to a customer. June 1 Paid $5,430 cash for future newspaper advertising. 23 Received S10,800 cash for future services to be provided to a customer. ADJUSTING ENTRIES: June 30 Of the consulting services paid for on April 1, $3,000 worth has been received. 30 A portion of the insurance paid for on April 1 has expired. No adjustment was made in April to Prepaid Insurance. 30 Services worth $5,400 has been provided to the customer who paid on April 30. 30 Of the advertising paid for on June 1, S4,050 worth is not yet used. 30 The company has not yet performed services worth $4,500 that the customer paid for on June 23. 30 Salaries incurred during the month of June amounting S5,000 are still payable 30 Interest income earned during the month of June amounting $1,200 is still to be received. Required: - 1) Prepare recording entries during the year for these transactions under the method that records prepaid expenses and unearned revenues at the time cash is paid or received in the balance sheet accounts. 2) Also prepare adjusting entries at the end of the period on 30th June.