Please solve it as soon as possible

Question No 1: Wipeout started his own consulting firm, Total Wipeout Consultancy, on July 1, 2018. The trial balance at September 30 is shown below. Wipeout Consultancy Trial Balance September 30, 2018 Debit ($) Credit ($) Cash 4,500 Accounts Receivable 6,000 Supplies 1,900 Prepaid Insurance 3,600 Equipment 11,400 Accounts Payable 4,500 Unearned Service Revenue 2,000 Set A Owner's Capital 17,700 Service Revenue 7,500 Salaries and Wages Expense 3,400 Rent Expense 900 Total 31,700 31,700 Other Data: (Marks 11.66) 1. $900 of supplies have been used during the quarter. 2. Utilities expense incurred but not paid on September 30, 2018, $250. 3. The insurance policy is for 2 years. 4. $400 of the balance in the unearned service revenue account remains unearned at the end of the quarter. 5. May 31 is a Wednesday, and employees are paid on Fridays. Wipeout Consulting has two employees, who are paid $900 each for a 5-day work week. 6. The office furniture has a 5-year life with no salvage value. 7. Invoices representing $1,700 of services performed during the quarter have not been recorded as of May 31. Requirements: Prepare adjusting journal entries (for 3 months] on September 30, 2018. [Show calculations if necessary]