Please show step by step for questions 5&6! I will rate for correct comments. Thank you!

5) The accounting records of Mason Service Company include the following selected, unadjusted balances at June 30: Accounts Receivable, $2,700; Office Supplies, $1,800; Prepaid Rent, $3,600; Equipment, $15,000; Accumulated Depreciation - Equipment, $1,800; Salaries Payable, So; Uneamed Revenue, S2,400; Office Supplies Expense, S2,800; Rent Expense, So; Salaries Expense, $15,000; Service Revenue, $40,500. The following data developed for adjusting entries are as follows: a. Service revenue accrued, S1,400 b. Unearned Revenue that has been earned, 5800 c. Office Supplies on hand, 5700 d. Salaries owed to employees, $1,800 e. One month of prepaid rent has expired, S1,200 f. Depreciation on equipment, S1,500 Journalize the adjusting entries. (12 POINTS) 6) Sail Away, a cruise industry magazine, collected $480,000 in subscription revenue in May. Each subscriber will receive an issue of the magazine for each of the next 12 months, beginning with the June issue. The company uses the accrual basis of accounting. Prepare the adjusting entry needed on June 30.(4 POINTS)