Floating Speed Boat has completed its journal entries for the month of June and posted them to the general ledger. Based on the ledger balances, an adjusted trial balance has been prepared. The following adjustments must be made at the end of June. Jun 30 Depreciation on equipment for the month is $390. Jun 30 Prepaid insurance of $410 has been used up this month. Jun 30 Interest of $180 accrued on the bank loan. Jun 30 Unearned revenue of $540 has now been earned.