Jonathan Price commenced business as Price Advertising on 1 April 2021. Price Advertising is registered for GST. The following is trial balance for Price Advertising on 30 June 2021. $ $ 6,200 9,400 2,500 6,800 6,500 3,000 17,800 Cash at bank Accounts Receivable Stationery supplies Prepaid rent Accounts Payable Unearned(prepaid) revenue Capital - Jonathan Price Drawings - Jonathan Price Sales revenue Advertising expenses Cleaning expenses Insurance expenses Motor vehicle expenses Wages expense Total 2,000 8,800 3,000 250 2,400 950 2,600 36,100 36,100 Additional information: a. The prepaid rent represents rent paid in advance on 1 April for the next three months. b. On 30 June 2 employees are owed wages for 2 days each of $100 per day. c. Stationery supplies on hand on 30 June 2021 was $760, d. $500 of the balance of the unearned revenue account remains unearned at 30 June 2021, e. The insurance policy was taken out on 1 April 2021 for the next 6 months. Required: Prepare the end-of-period adjusting entries required on 30 June 2021. Narrations are not required