Note: The journal is needed as a copy-able formatted table (not a screenshot). Thank you.

PIANO LESSON SERVICES Pty Ltd have discovered that the following need to be entered into their books of account at the end of June 2016: 1. Employees salaries owed but not yet paid amounting $4 100 2. Prepaid insurance has expired. $900 3. Interest revenue of$10 000 has accrued, but has not been recorded 4. Unearned Piano Lesson revenue at the beginning ofthe year was $4600 has now been earned 5. Depreciation has not yet been recorded, $16 000 Required: A. Prepare the adjusting journal entries for the items at 30 June, the end of the accounting period. PIANO LESSON SERVICES Pty Ltd General Journal Date Particulars/ Accounts Debit Credit