Part B (16 Marks) The unadjusted trial balance and the adjusted trial balance at 30 June 2021 for Hornsby Consultants are as follows. Hornsby Consultants Trial Balance As at 30 June 2021 Unadjusted Trial Balance Adjusted Trial Balance Account Name Debit $ Credit $ Debit $ Credit $ Cash at bank 8,500 8,500 Accounts receivable 11,500 20,000 Prepaid rent 2.000 Supplies 3,400 1,600 Equipment 42.000 42,000 Accumulated depreciation 3,500 17,000 17,000 Accounts payable Wages payable 5,800 Revenue received in advance 4,900 4,900 45,000 45,000 Capital Service revenue Wages expenses 65,400 73.900 42,300 48,100 Rent expenses 22,000 24,000 Depreciation expense 3,500 Supplies expense 600 2,400 132,300 132,300 150,100 150,100 Required: Journalise the adjusting entries that were made on 30 June 2021. Narrations are required. (16 Marks)