Annie Brown owns a construction designing firm called Achi Design. The unadjusted trial balance on 30 June 2019 below was prepared by her accountant.

Achi Design
Unadjusted Trial Balance
As at 30 June 2019
Account	Debit ($)	Credit ($)
Cash at bank	144,150
Accounts receivable	276,450
Allowance for doubtful debts		3,750
Prepaid advertising	31,800
Office supplies	26,250
Office equipment	279,300
Accumulated depreciation - office equipment		34,200
Accounts payable		175,050
Unearned fees		38,700
A, Brown, Capital		239,850
Design fees revenue		1,509,300
Rent expense	198,600
Salaries & wages expenses	1,012,500
Telephone expense	31,800
	2,000,850	2,000,850

The following additional information is available at 30 June.

1. Unused supplies on hand on 30 June totalled $2,700
2. The Unearned Fees account includes $12,350 received for fees earned during June.
3. Estimated annual depreciation on the office equipment is 10% of the cost of the asset.
4. Advertising costing $20,200 was consumed during the year
5. Based on ageing analysis, 4% of the total accounts receivable are estimated as doubtful debts.

Required

Prepare the adjusting entries at the end of the accounting period. Ignore narrations.