Grouper Supply prepares monthly financial statements. Listed below are some selected accounts and their balances at June 30. Adjustments generally are done monthly, but no adjustments have been made for the month of June, 2021. Grouper has a May 31 year end. Grouper Supply Unadjusted Trial Balance (partial) June 30, 2021 Debit Credit Prepaid Insurance $2,835 Supplies 600 Vehicles 30,000 Accumulated Depreciation - Vehicles $8,600 Notes Payable 20.400 Unearned Revenue 1,400 Rent Revenue 138,000 An analysis of the account balances by the company's bookkeeper provided the following additional information: 1. A two-year insurance policy was purchased on March 1, 2021 for $3,240. 2. A physical count of supplies revealed $200 on hand on June 30, 2021. 3. The note payable is for one year at an annual interest rate of 5%, dated June 1, 2021. 4. The vehicle is being depreciated at the rate of $2,100 per year. 5. The amount of rent received in advance that remains unearned at June 30, 2021 is $1,300. Using the additional information above, prepare the adjusting entries that should be made by the Grouper Supply on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to O decimal places, e.g. 125.) No. Date Account Titles and Explanation Debit Credit 1. June 30 2. June 30 3. June 30 4. June 30 5. June 30