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cases. 53-5 Prepare the journal entries for the following adjustments at 30 June. 5. Employee salaries owed for Monday through Wednesday of a five-day work week; weekly payroll is 7.500. b. Unearned service revenues earned, TL 1.300. c. Depreciation expense for the building, TL 750. d. Expired prepaid insurance, TL 450. e. Accrued interest income, TL 5.600. E3-6 Prepare the adjusting journal entries needed at 31 December for each of the following independent a. Unearned rent revenue of TL 4.500 represents one year rent revenue, collected in advance from the tenant on 1 August. b. The company had notes payable for a bank. The interest expense accrued for the note payable on 31 December is TL 6.000. c. Revenue earned but not billed to customers is TL 7.750. d. Monthly salary expense is TL 45.000, and the company pays salaries on the 15 day of each month. e. The unadjusted balance of supplies account is TL 950. The count of supplies on 31 December revealed TL 250 of supplies on hand, t. Building was purchased previous year at a cost of TL 150.000. The building's useful life is estimated to be 40 years. 8. On 1 May, the company paid T1.3.600 for the insurance of company premises for a 12 month period E3-7 The following are the unadjusted account balance of GPS Technology A.. as of 31 July 20x2 Accounts Receivable, TI. 2350; Office Supplies, TL 1.100: Salary Payable. 0; Unearned Revenues, TL 750 Revenues, TL 11.150; Salary Expense, TL 1.950; Office Supplies Expense, O. The following information wits gathered by the accounting department: a. Revenues earned but not yet billed, TL 1.375 b. Unearned service revenue that has been earned, TL 575 c. Supplies on hand, TL 210 d. Salaries earned by the employees but not yet paid, TL 747 Required: Prepare the adjusting entries. a statement of financial position on income