Limited is a hypothetical designing company that has been running its operations for the last couple of years. The firm's financial statements are prepared at the end of each financial year. The unadjusted trial balance as at 30 June 2022 provides the following information:

 

1) An insurance amount of $4 363.64 was paid in advance. However, an amount of $2 909.09 (out of this prepaid insurance) is still unexpired.

 

2) The salaries of $2 182 are owed to employees. However, these salaries are not yet paid.

 

3) An amount of $5 455 has been earned as service revenue. However, this service revenue is not yet received. 

 

4) Of the $15 273 balance of unearned service revenue, $10 909 was earned during the year.

 

5) The depreciation expenses of $1 636 on Furniture and Fixture has not been recorded. 

 

Required: Prepare necessary adjusting journal entries based on the above information provided.