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EXERCISES PROBLEMI Emma opened Dolphin Cleaning Inc. On June 1, 2020 During this month, the following Jun! Issued 15000 share of share capital ordinary for $15000 cash Jun 2 Purchase used truck for $19000 paying. 56850 cash and the balance on account Jun 8 Paid $3054 cash on one-year insurance policy effective June 1 Jun 10 Billed customer S5200 for cleaning services Jun 16 Paid $2000 cash on amount owed on truck and S1000 on amount owed on cleaning Jun 20 Collected S5200 cash from customers billed on June 10 Jun 25 Paid $3700 cash for employee salaries Jun 28 Billed customers $4250 for cleaning service Jun 30 Paid 540 for the monthly gasoline bill for the truck Jun 30 Declared and paid $450 cash dividends The chart of accounts for Sunny Cleaning Inc. contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated Depreciation - Equipment, No. 201 Account Payable, No. 212 Salaries and wages payable, No. 311 Share Capital-Ordinary, No. 320 Retained Earning, No. 332 Dividend, No. 350 Income Summary, No. 400 Service Revenue, No. 633 Gasoline Expense, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense. Instructions a. Journalize and post the June transaction b. Enter the following adjustments on worksheet and complete the worksheet 1. Unbilled revenue for service performed at June 29 was $1625 2. Depreciation on equipment for the month was $450 3. One-third of the insurance expired 4. An Inventory count shows $400 cleaning supplies on hand at June 30 5. Accrued but unpaid employee salaries were $1000 c. Prepare the income statement, retained earnings statement and classified statement of financial position for June 30 d. Prepare the closing entries and post-closing trial balance *) The worksheet is given on the next page