Dole Carpet Cleaners ended its first month of operations on June 30. Monthly financial statements will be prepared. The unadjusted account balances are as follows:

DOLE CARPET CLEANERS Unadjusted Trial Balance June 30
		Debit		Credit
Cash		$1,180
Accounts Receivable		450
Prepaid Rent		3,100
Supplies		2,520
Equipment		4,464
Accounts Payable				784
Common Stock				2,500
Retained Earnings				5,000
Dividends		200
Service Fees Earned				4,650
Wages Expense		1,020
Totals		$12,934		$12,934

The following information is also available:

1. The balance in Prepaid Rent was the amount paid on June 1 for the first 5 months' rent.
2. Supplies on hand at June 30 were $825.
3. The equipment, purchased June 1, has an estimated life of 6 years.
4. Unpaid wages at June 30 were $200.
5. Utility services used during June were estimated at $290. A bill is expected early in July.
6. Fees earned for services performed but not yet billed on June 30 were $370. The firm uses the account Fees Receivable to reflect amounts due but not yet billed.

Required Prepare the adjusting entries needed at June 30 for the general journal.

	General Journal
Date	Description	Ref.	Debit	Credit
June	30	Answer	(1)	Answer	Answer
		Answer		Answer	Answer
		To record June rent expense.
	30	Answer	(2)	Answer	Answer
		Answer		Answer	Answer
		To record June supplies expense.
	30	Answer	(3)	Answer	Answer
		Answer		Answer	Answer
		To record June depreciation.
	30	Answer	(4)	Answer	Answer
		Answer		Answer	Answer
		To record unpaid wages at June 30.
	30	ANSWER	(5)	Answer	Answer
		ANSWER		Answer	Answer
		To record estimated June utilities expense.
	30	ANSWER	(6)	Answer	Answer
		ANSWER		Answer	Answer
		To record fees earned but not billed in June.