An extract of Gregorys Formal Alterations 10 column worksheet as at 30 June 2022 showing the unadjusted trial balance and the adjusted trial balance is provided below:

Gregorys Formal Alterations
Trial Balance
As at 30 June 2022
Account Name	Unadjusted Trial Balance		Adjusted Trial Balance
	Debit $	Credit $	Debit $	Credit $
Cash at bank	10,100		10,100
Accounts receivable	31,500		43,800
Prepaid Insurance	6,000		-
Supplies	3,800		2,100
Office Furniture	60,000		60,000
Accumulated depreciation		23,000		29,500
Accounts payable		17,300		17,300
Wages payable		-		2,900
Bank Loan		35,000		35,000
Capital G. Atkinson		37,000		37,000
Service revenue		65,400		77,700
Electricity expense	42,400		42,400
Insurance expense	22,000		28,000
Depreciation expense	-		6,500
Supplies expense	1,900		3,600
Wages Expense	-		2,900
	177,700	177,700	199,400	199,400

Required:

Journalise the adjusting entries that were made on 30 June 2022. Narrations ARE NOT required. (10 marks)