An extract of Williams Tennis Academy 10 column worksheet as at 31 December 2021 showing the unadjusted trial balance and the adjusted trial balance is provided below:

Williams Tennis Academy
Trial Balance
As at 31 December 2021
Account Name	Unadjusted Trial Balance		Adjusted Trial Balance
	Debit $	Credit $	Debit $	Credit $
Cash at bank	9,900		9,900
Accounts receivable	11,800		11,800
Prepaid Advertising	2,000		-
Supplies	5,400		2,600
Delivery Truck	32,000		32,000
Accumulated depreciation		-		3,500
Accounts payable		11,000		11,000
Electricity payable		-		1,300
Revenue received in advance		4,900		900
Capital C Molten		45,000		45,000
Service revenue		65,400		69,400
Electricity expense	42,300		43,600
Advertising expenses	22,000		24,000
Depreciation expense	-		3,500
Supplies expense	900		3,700
	126,300	126,300	131,100	131,100

Required:

Journalise the adjusting entries that were made on 31 December 2021. Narrations ARE NOT required. (10 marks)