BIG WAVE DAVE BOARD REPAIR SERVICES LTD. Dave Scott opened Big Wave Dave Board Repair Services Ltd. in June 2020. During June the following transactions were completed:

June 1 Dave invested $24,000 cash in the business for 1,000 common shares.

June 1 Purchased used board repair equipment for $26,000, paying $4,000 cash and the balance placed on account (the equipment had a list price of $27,000).

June 1 Paid $500 for the June rent.

June 3 Purchased board repair supplies for $1,800 on account.

June 5 Purchased $2,400 on a 1-year insurance policy, effective June 1st.

June 12 Billed (invoiced) customers $3,800 for repair services done in June.

June 18 Paid $3,000 of the amount owed on equipment, and $400 of the amount owed on repair supplies.

June 20 Paid $1,600 for employee salaries.

June 21 Collected $1,400 from customers billed on June 12.

June 25 Billed customers $3,000 for repair services.

June 30 Received the utilities bill for June, $150, to be paid in July.

June 30 Declared and paid a $500 cash dividend.

- Journalize and post the June transactions in the Big Wave Dave General Journal (Done already)

- Prepare an unadjusted trial balance as at June 30,2020 (Help)

- Journalize and post the following month-end adjustments on General Journal and post into the General Ledger (Help)

1. Earned but unbilled fees at June 30 were $6909.

2. Depreciation on the equipment for the month was $600.

3. One-twelfth of the insurance expired.

4. A physical count showed $400 of repair supplies on hand at June 30.

5. Accrued but unpaid employee salaries were $400.

6. The company signed an agreement to purchase new equipment for $15,000. The equipment will be shipped in July.