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.