prepare the adjusting entries for the month of September 2019

West Laboratory provides service in North Point. The trial balance at 30 September 2019, before adjustments is as follows: Credit Debit $174,450 17,000 28,000 1,600 2,400 183,600 $68,850 18,100 Cash Accounts Receivable Prepaid Rent Prepaid insurance Supplies inventory Equipment Accumulated Depreciation: Equipment Accounts Payable Unearned revenue Share Capital Retained Earnings Revenue Salaries Expense Rent expense Insurance expense Utilities Expense Depreciation Expense 14.000 200,000 44,700 371.000 200,000 56,000 3,200 9,600 40.800 $716,650 $716,650 PULLIUI LAPUSC 40.800 $716,650 $716,650 The following information relates to month end adjustments: (1) The useful life of the equipment was estimated to be 4 years with no residual value. West! Laboratory uses straight-line method to calculate depreciation. (ii) A few customers pay in advance for the laboratory services provided by West Laboratory Fees of $6,000 were earned during the month by providing service to customers who had paid in advance. (iii) Salaries earned by employees during the month but not yet recorded amounted to $23,000. (iv) On 1 July 2019, West Laboratory prepaid $42,000 for 6 months' rent for the period from July to December 2019. (v) On 1 January 2019, West Laboratory prepaid an insurance of $4,800 for the year from 1 January to 31" December 2019. (vi) Medical service provided during the month but not yet billed or recorded amounted to