Chirp Service and Catering is owned by Annie Jannert. At the end of June 2022, the company had the following adjustments. Jun 30 Bank loan provides $3,960 in annual interest. Record the interest income for the month. Jun 30 The balance of prepaid rent is for 8 months starting January 1. Calculate and record the adjustment to the current month. Jun 30 The equipment was purchased on May 1 and will have a useful life of 6 years, after which it will have a residual value of $560. Record depreciation to the current month. Jun 30 The balance of unearned revenue was from a client prepaying for 12 teaching lectures. By the end of this month, 8 have been delivered. Jun 30 Supplies inventory shows $500 worth remaining at the end of the month. Jun 30 The only employee earns $14 per hour and works 3 hours per day, Monday to Friday. The company owes the employee their pay from the last 2 days of the month. Jun 30 Services had been performed at the clinic totalling $1,250 for which no payment had been received and no bills had been sent. Jun 30 The van was purchased on June 1 and will have a useful life of 6 years, after which it will have a residual value of $7,300. Record depreciation for the month. Chirp Service and Catering Worksheet June 30, 2016 Unadjusted Trial Balance Adjustments DR CR DR CR Adjusted Trial Balance DR CR Account Cash 4,9001 Accounts Receivable 2.540 Interest Receivable Prepaid Rent 12.000 Supplies Inventory 1.1401 Equipment 12.800 Accumulated Depreciation - Equipment 680 Van 47,620 Accumulated Depreciation - Van Accounts Payable 3,000 Salaries Payable Uneamed Revenue 3,600 Bank Loan 6,200 Jannert. Capital 64.020 Jannert. Drawings 1,500 Service Revenue 9,500 Interest Revenue Depreciation Expense Supplies Expense Rent Expense Insurance Expense 1.800 Salaries Expense 2,700 Total 87,000 87,000