Presented below is the unadjusted trial balance of Jackson Travel Agency for the year ended 30 June 2021. The accounts are adjusted at the end of each year.

JACKSON TRAVEL AGENCY Unadjusted Trial Balance 30 June 2021
Accounts	Dr ($)	Cr ($)
Cash	32,600
Accounts receivable	64,500
Prepaid Rent	36,000
Office supplies	6,300
Furniture	217,500
Land	900,000
Accumulated Depreciation: Furniture		43,500
Notes payable		90,000
Accounts payable		28,500
Revenue Received in advance		20,000
Share Capital		948,000
Travel fees earned		513,300
Salary expense	377,100
Miscellaneous expense	9,300
Total	1,643,300	1,643,300

In addition to those accounts listed on the trial balance, the chart of accounts of Jackson Travel Agency also contains the following accounts: Salaries payable, Depreciation expense, Supplies expense and Rent expense.

Other transactions were as follows:

1. On 1 March 2021, Jackson paid Reading Rental Agency $36,000 for 4 months rent on the office building commencing that date.

2. Services performed amounting to $2,360 have been completed but not yet collected and recorded this month

3. Office supplies on hand at 30 June 2021 amounted to $1,700.

4. Depreciation expense for the furniture amounts to $7,500 for the year.

5. On 30 June 2021, $20,500 of salaries were accrued.

6. Services related to fifty percent (50%) of the revenue received in advance have been performed this month.

Required:

Use the template below to prepare an Adjusted Trial Balance after adjusting the transactions.

Note: you may need to do your own workings separately before entering the final answer in the adjusted trial balance template. Avoid using symbols such as the $ sign and comma.

JACKSON TRAVEL AGENCY Adjusted Trial Balance 30 June 2021
Account Name	Dr ($)	Cr ($)