Good Note Company specializes in the repair of music equipment and is owned and operated by Robin Stahl. On June 30, 20Y6, the end of the current year, the accountant for Good Note prepared the following trial balances:

Good Note Company

Trial Balances

June 30, 20Y6

1		Unadjusted Debit Balances	Unadjusted Credit Balances	Adjusted Debit Balances	Adjusted Credit Balances
2	Cash	38,620.00		38,620.00
3	Accounts Receivable	90,440.00		90,440.00
4	Supplies	11,120.00		2,360.00
5	Prepaid Insurance	13,280.00		1,970.00
6	Equipment	290,340.00		290,340.00
7	Accumulated DepreciationEquipment		95,240.00		106,415.00
8	Automobiles	128,920.00		128,920.00
9	Accumulated DepreciationAutomobiles		54,175.00		61,805.00
10	Accounts Payable		24,365.00		25,665.00
11	Salaries Payable				7,890.00
12	Unearned Service Fees		17,910.00		9,790.00
13	Common Stock		93,000.00		93,000.00
14	Retained Earnings		241,285.00		241,285.00
15	Dividends	75,275.00		75,275.00
16	Service Fees Earned		725,600.00		733,720.00
17	Salary Expense	519,300.00		527,190.00
18	Rent Expense	53,525.00		53,525.00
19	Supplies Expense			8,760.00
20	Depreciation ExpenseEquipment			11,175.00
21	Depreciation ExpenseAutomobiles			7,630.00
22	Utilities Expense	13,845.00		15,145.00
23	Taxes Expense	7,970.00		7,970.00
24	Insurance Expense			11,310.00
25	Miscellaneous Expense	8,940.00		8,940.00
26		$1,251,575.00	$1,251,575.00	$1,279,570.00	$1,279,570.00

Compare the unadjusted trial balance to the adjusted trial balance. Journalize the seven entries that adjusted the accounts at June 30. None of the accounts were affected by more than one adjusting entry. Refer to the Chart of Accounts for exact wording of account titles.