Eastern Flying Ltd's unadjusted and adjusted trial balances on December 31, 2006, are as follows: Unadjusted Adjusted Trial Balance Trial Balance Cash 4,000 4,000 Prepaid insurance 2,400 1,800 Equipment 9,000 9,000 Accumulated amortization, equipment 1,200 1,900 Salaries payable 800 Unearned revenue 3,400 800 Revenue earned 15 ,000 17,600 Salaries expense 4,300 5,100 Amortization expense 700 Insurance expense 900 1,500 Owner, capital 1,000 1,000 20,600 20,600 22,100 22,100 Present in general journal form the adjusting entries that were recorded by Eastern Flying Ltd