Prepare adjusting entries

BROTHERS LTD Trial balance as at 30 June 2016 No. Account name Debit Credit 100 Cash $ 9480 104 Accounts Receivable 3150 112 Prepaid Insurance 2520 113 Supplies 2350 130 Office Equipment 22 500 Accounts Payable $ 1550 213 Service Revenue Received in Advance 1 500 300 Share Capital 20 000 400 Service Revenue 25 495 500 Salaries Expense 3 295 510 Rent Expense 5 250 $48 545 $48 545 In addition to those accounts listed on the trial balance, the chart of accounts for Brothers Lid also contains the following accounts: 131 Accumulated Depreciation-Office Equipment, 218 Electricity Payable, 215 Salaries Payable, 520 Depreciation Expense, 515 Insurance Expense, 530 Electricity Expense, and 505 Supplies Expense. Other data: 1. Supplies on hand at 30 June total $490. 2. An electricity bill for $110 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year, commencing 1 February 2016. 4. Services were performed during the period in relation to $800 of Revenue Received in Advance. 5. Salaries of $770 are owed at 30 June. 6. The office equipment has a 5-year life with no resale value and is being depreciated at $375 per month for 60 months