Cactus Companys annual accounting year ends on June 30. It is June 30, 2013, and all of the 2013 entries except the following adjusting journal entries have been made

a.	The company earned service revenue of $2,200 on a special job that was completed June 29, 2013. Collection will be made during July 2013; no entry has been recorded.
b.	On March 31, 2013, Cactus paid a six-month premium for property insurance in the amount of $3,240 for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.
c.	At June 30, 2013, wages of $920 were earned by employees but not yet paid. The employees will be paid on the next payroll date, which is July 15, 2013.
d.	On June 1, 2013, Cactus collected two months revenue of $470. At that date, Cactus debited Cash and credited Unearned Revenue for $470. One-half of it has now been earned but not yet recorded.
e.	Depreciation of $1,520 must be recognized on a service truck purchased on July 1, 2012.
f.	Cash of $4,320 was collected on May 1, 2013, for services to be rendered evenly over the next year beginning on May 1. Unearned Revenue was credited when the cash was received. Some of it has now been earned but not yet recorded.
g.	The company owes interest of $620 on a bank loan taken out on February 1, 2013. The interest will be paid when the loan is repaid on January 31, 2014.
h.	The income before any of the adjustments or income taxes was $32,525. The companys federal income tax rate is 25%. Compute adjusted income based on all of the preceding information, and then determine and record income tax expense. ********1) Give the adjusting journal entry required for each transaction at June 30, 2013. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)