Question 3 (20 marks) Pale Ale Ltd. had the following trial balance as of June 30, 2014: Pale Ale Ltd. Trial Balance June 30, 2014 Debit Credit Cash $10,600 Accounts receivable 13,200 Supplies 2,400 Prepaid insurance 1,500 Equipment 38,500 Accumulated depreciation-equipment $8,300 Accounts payable 2,500 Unearned service revenue 8,900 Common shares 15,000 Retained earnings 10,100 Service revenue 35,000 Salary expense 11,200 Utilities expense 2,400 $79,800 $79.800 Additional information: Supplies used during the month, $450. Prepaid insurance expired during the month, $300. Depreciation on equipment for the month, $550. Unearned service revenue earned during the month, $2,200. Accrued salary expense at the end of the month, $650. Time le 2: Accounts payable Unearned service revenue Common shares Retained earnings Service revenue Salary expense Utilities expense 2,500 8,900 15,000 10,100 35,000 11,200 2,400 $79.800 $79.800 Additional information: Supplies used during the month, $450. Prepaid insurance expired during the month, $300. Depreciation on equipment for the month, $550. Unearned service revenue earned during the month, $2,200. Accrued salary expense at the end of the month, $650. Requirements Based on the trial balance and the additional data, A) Prepare adjusted journal entries and B) Prepare an adjusted trial balance dated June 30, 2014