Moonlight Ltd prepares its income statement and balance sheet every month. The following unadjusted trial balance for the month ending 30 June and additional information is supplied to you:

Moonlight Ltd

Unadjusted Trial balance as on 30 June

Accounts	Debit	Credit
Cash	82 500
Supplies	10 000
Equipment	180 000
Unearned revenue		20 000
Notes payable		90 000
Capital		150 000
Service revenue		50 000
Advertising expense	2 500
Salaries expense	20 000
Drawings	15 000
Total	310 000	310 000

Additional Information:

1. A customer deposit of $20 000 was received in May and the work was performed in June.

2. Work performed in June, but customer is not billed until July $15 000.

3. Supplies on hand on 30 June was $6 500

4. Annual interest rate on the notes payable is 6%.

5. Depreciation of equipment for June is $6 000

Required:

(a) Prepare all adjusting Journal entries for the month ending 30 June.

(b) Prepare the Adjusted Trial Balance on 30 June

(c) Prepare an Income Statement and a statement of changes in equity of Moonlight Ltd for the month ending on 30 June

(d) Prepare a balance Sheet for Moonlight Ltd as on 30 June.