debit	credit
cash	6900
accounts receivable	4500
prepaid rent	6300
supplies	2250
equipment	18000
accumulated depreciation		900
unearned revenue		1500
notes payable		10 000
contributed capital		8000
retained earnings, 1 april		12200
service revenue		11200
advertising expense	650
depreciation expense	900
interest expense	150
rent expense	2100
salaries expense dividends totals	1700 350 43800	43800

Additional Information:

i Rent expires (is used up) at a rate of $700 per month.

ii Monthly depreciation on equipment is $300.

iii Interest on the 6 per cent promissory note is paid quarterly on 1 April, 1 July, 1 October and 1 January.

iv Performed services for which payment was received in April $800.

v Received electricity bill to be paid next month $500.

vi Services to customers earned during June but unrecorded at 30 June, $2500

. vii Supplies on hand totaled $1500 at 30 June. viii Owed employees for salaries for the last week of June to be paid in July $800

. ix Prime Realty prepares adjusting entries each quarter adjustments were last made on 31 march

Required a Prepare all adjusting journal entries for the quarter ending 30 June. b Post journal entries to T-accounts using totals on the unadjusted trial balance as the opening balances

c Prepare an adjusted trial balance as of 30 June