LICUICP VCUT) ALLUUT Cash 46,000 Accounts Receivable 48,000 Prepaid insurance 4,800 Landscaping Supplies 12,000 Equipment 25,000 4,800 Accumulated Depreciation - Equipment 35,000 Accounts Payable Unearned Service Revenue 6,000 Sam L., Capital 50,500 Drawings 3,000 Service Revenue 58,000 Salaries Expense 13,000 Miscellaneous Expense 2,500 Total $ 154,300 $ 154,300 Additional information for the period: a. The insurance was purchased on 1 May 2019, and it covers a period of 24 months. b. A physical count reveals $4,000 of landscaping supplies are on hand at the end of 30 June c. Equipment is depreciated at a rate of 20% each year d. $1,600 unearned service revenue was earned e. Accrued salaries are $3,600 Required: Prepare relevant adjusting entries. Ignore narrations