Following are unadjusted balances of the trial balance of the Al Ali Dubai establishment at December 31, 2021.

Trial Balance
Account	Debit	Credit
Cash	22,000
Accounts receivable	36,000
Equipment	50,000
Accumulated depreciation
Supplies	4,000
Prepaid insurance	12,000
Accounts payable		41,000
Wages payable		12,000
Unearned revenue		6,000
Capital		40,000
Withdrawals	1,000
Revenue		36,000
Wages expense	10,000
Total	135,000	135,000

Required:

Prepare adjusting entries for the following:

1. Wages to the secretary are paid AED 2,000 for a 5-day week Monday through Friday. Year- End 2021 falls on Thursday.

2. Supplies account has a balance of AED 4,000 on January 1 2021 and includes purchases of AED 3,000 supplies made during the year. A physical inventory count shows that AED 1,500 of supplies inventory available at year end 2021.

3. The Equipment was purchased on September 1, 2021. Annual depreciation is calculated at AED 5,000. (Note monthly depreciation needs to be determined).

4. The car insurance covers a 12 - month period and was paid on June 1, 2021. Expired insurance amounts to AED 7,000. The prepaid insurance balance at year end is AED 4,000.

5. Unearned revenue now earned amounted to AED 2,000.

6. Services provided at year end not yet billed amounted to AED 12,000.

Prepare journal entries to adjust the accounts