Charlie Quick owns Charlie$$s Couriers. The unadjusted trial balance on $30$ June $20$x$2$ is shown below:

Charlie$$s Couriers Unadjusted Trial Balance as at $30$ June $20$x$2$

Acc No$.$

Account Title

Debit

Credit

$100$

Cash

$4,290$

$104$

Accounts Receivable

$13,080$

$110$

Equipment

$1,200$

$112$

Office Supplies

$610$

$113$

Prepaid Insurance

$2,800$

$114$

Prepaid Advertising

$1,880$

$130$

Delivery Van

$15,580$

$131$

Accumulated Depreciation$$ Delivery Van

$2,280$

$200$

Accounts Payable

$11,670$

$213$

Unearned Fees $($received in advance$)$

$2,580$

$220$

Bank Loan

$4,220$

$300$

Charlie Quick $-$ Capital

$9,270$

$305$

Charlie Quick $-$ Drawings

$23,660$

$400$

Fees Revenue

$89,580$

$510$

Rent Expense

$10,880$

$515$

Salaries Expense

$43,500$

$530$

Telephone Expense

$2,120$

$ $119,600$

$ $119,600$

The following additional information is available at $30$ June:

$1)$ Unused office supplies on hand on $30$ June totalled $$380.$

$2)$ The Unearned Fees account includes $$700$ received for fees earned during June.

$3)$ Delivery van is to be depreciated by $$2,280.$

$4)$ Salaries accrued but unrecorded on $30$ June, $$12,500.$

$5)$ Interest accrued on bank loan at $30$ June, $$317.$

$6)$ The prepaid insurance is the annual $($yearly$)$ premium for insurance commencing $1$ January $20$x$2.$ No adjustment has yet been made.

$7)$ Invoices representing $$3,000$ of services performed during the month have not been recorded as at $30$ June $20$x$2.$

This Question has two Parts $($a$)$ and $($b$)-$ Answer ALL Parts.