Danki Shop sells Japanese groceries and has its financial year ends on 30 June each year. The unadjusted trial balance of Danki at 30 June 2020 is as follows:

Debit Credit $221,000 37,500 200,000 30,225 $45,975 $46,800 25,125 24,000 88,000 441,525 Capital, Danny... Drawings, Danny. Motor vehicles...... Inventory, at 1 July 2019. Cash.......... Accumulated depreciation - motor vehicles Supplies....... Prepaid insurance. Accounts receivable.. Purchases... Sales revenue.. Purchase returns and allowances.. Unearned sales revenue. Purchase discounts... Accounts payable..... Transportation-in.. Salaries expense... Utilities expense.. Supplies expense.. Sales returns and allowances. Sales discounts.... Insurance expense.. 735,975 26,500 55,000 12,600 55,800 17,250 72,300 85,200 21,975 36,200 15,000 13.400 $1,153,675 $1,153,675 The following information relates to year-end adjustments: (1) Supplies on hand as of 30 June 2020 amounted to $4,180. (2) Unearned sales revenue earned during the year, $13,000. (3) Accrued sales revenue at 30 June 2019 amounted to $12,300. (4) Salaries owing at 30 June 2020 amounted to $7,870. (5) The useful life of the motor vehicles was estimated to be 8 years with mo residual value. The straight-line is used for computation of annual depreciation expense. (6) The company purchased a new 24-month insurance policy for $24,000 on 1 October 2019. (7) Inventory at 30 June 2020 amounted to $29,055. Required: (a) Journalize the adjusting entries for items (1) to (6) above. (b) Prepare an income statement for the year ended 30 June 2020. (c) Prepare a balance sheet (classified) as at 30 June 2020