Jomjom Services is an airline providing passenger and freight service among some Hawaii Island. On December 31, the trial balance is shown below. The accounts are adjusted each year.

Jomjom Services

Trial Balance

December 31, 2016

Cash$23,600

Account Receivable$7,200

Supplies$9,600

Prepaid Insurance$25,200

Machine$45,000

Notes Payable$20,000

Unearned revenue$5,000

The adjustment data at the end of the year consisted the following

1. Revenue performed that has not been received by December 31, 2016 total of $4,600

2. Supplies of $1,200 remained on hand as of December 31, 2016.

3. On April 1, a twelve months insurance policy had been purchased for $25,200.

4. Machine was purchased on June 30, 2017. It is estimated to be used for 7 years with $5,000 salvage value

5. $3,000 of the unearned revenue has been earned.

6. Salaries earned by employees but not yet paid amount to $3,300.

7. A two years Notes payable was borrow on July 1, 2016 with 10% interest rate

Required: Prepare Adjusting entries on December 31.