Ashish forgot to provide you with the following adjustment data as at 31 March 2021:

1. Pre-paid insurance expired, $500.
2. Depreciation for the year, $10,000.
3. Accrued salary expense, $1,600.
4. Unearned service revenue as at 1 March 2021, $10,000; Unearned service revenue as at 31 March 2021, $2 000.

Assessment Task:

Prepare the adjusting journal entries. (4 x 1 mark = 4 Marks)

Note, this case study is independent to Case Study A. You are NOT required to prepare an adjusted trial balance, and you are NOT required to prepare financial reports with these adjustments. ONLY provide the four adjusting journal entries.