Faisal Repairs and Services has the following unadjusted balance at the end of the first year.

Faisal Repairs and Services
Unadjusted Trial Balance
June 30, 2020
Accounts	Debit	Credit
Cash	12,350
Account Receivable	50,000
Prepaid Insurance	17,500
Supplies	15,200
Equipment	148,700
Account Payable		19,750
Unearned Revenues		18,000
Capital		169,200
Drawings	18,000
Service Revenues		295,000
Wages Expenses	94,500
Rent Expense	72,000
Utilities Expenses	65,600
Miscellaneous Expenses	8,100
Total	501,950	501,950

Additional information:

1. Revenues earned but unbilled on June 30 were OMR 8,000.

2. Supplies on hand on June 30 were OMR 5,100.

3. Insurance expense for the year, OMR 3,700.

4. Unearned Revenues on June 30th were OMR 6,000.

5. Unpaid wages accrued on June 30 were OMR 4,500.

Required:

Prepare the necessary adjusting entries on 30 June 2020.

Determine the balance of the accounts affected by the adjusting entries and prepare the adjusted trial balance.