Prior to making adjusting entries, the Tewkesbury Kings Arms pub and guest house manager has provided you with the following financial year end information:

1 Wages owing at the year end are 340.

2 Rent of 580, covering a 2-month period, was paid 1 month before the year end. When the rent was paid, the rent expense account was debited 580.

3 212 of interest revenue owed to the pub has not been received or recorded.

4 The 880 prepaid insurance account balance includes 340 of insurance premium paid to provide insurance cover for the first 4 months of the next financial year.