journal entries of following adjustments with their narration

Scooba Dive Inc. Unadjusted Trial Balance As at 30 June 2020 Credit (S) Debit (5) 4,800 28,800 34,400 1,440 12,800 2,580 3,200 1,580 25,800 46,400 10,000 Cash Accounts Receivable Inventory (1 July 2019) Prepaid Rent Scuba tanks Accumulated Depreciation - Scuba tanks Office & Shop Equipment Accumulated Depreciation - Office and Shop Equipment Accounts Payable A Chovi, Capital (1 July 2019) A Chovi, Drawings Sales Sales Returns & Allowances Discount Allowed Purchases Interest Revenue Electricity Expense Water Expense Sales Staff Wages Local Government Rates Expense Insurance Expense Advertising Expense Rent Expense 166,240 1,800 320 112,160 1,720 960 16.000 640 4,800 3,000 6,480 Totals 243,320 243,320 On the following page is additional information that Anne has provided to you in relation to the year ended 30 June 2020. Scooba Dive Inc. Unadjusted Trial Balance As at 30 June 2020 Credit (S) Debit (5) 4,800 28,800 34,400 1,440 12,800 2,580 3,200 1,580 25,800 46,400 10,000 Cash Accounts Receivable Inventory (1 July 2019) Prepaid Rent Scuba tanks Accumulated Depreciation - Scuba tanks Office & Shop Equipment Accumulated Depreciation - Office and Shop Equipment Accounts Payable A Chovi, Capital (1 July 2019) A Chovi, Drawings Sales Sales Returns & Allowances Discount Allowed Purchases Interest Revenue Electricity Expense Water Expense Sales Staff Wages Local Government Rates Expense Insurance Expense Advertising Expense Rent Expense 166,240 1,800 320 112,160 1,720 960 16.000 640 4,800 3,000 6,480 Totals 243,320 243,320 On the following page is additional information that Anne has provided to you in relation to the year ended 30 June 2020