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