Roy Services had completed all of its journal entries for the month of September 2019 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared.

Roy Services Unadjusted Trial Balance September 30, 2019
Account Titles	DR	CR
Cash	$32,660
Accounts Receivable	$9,750
Prepaid Insurance	$2,280
Equipment	$13,490
Accounts Payable		$25,560
Unearned Revenue		$4,590
Bank Loan		$1,050
Roy, Capital		$18,428
Service Revenue		$25,870
Interest Expense	$148
Rent Expense	$1,270
Salaries Expense	$7,450
Telephone Expense	$230
Travel Expense	$8,220
Total	$75,498	$75,498

The following adjustments must be made at the end of September.

Sep 30	The balance of prepaid insurance represents a 12-month policy. One month has been used.
Sep 30	Depreciation of equipment for the month is $450.
Sep 30	Roy Services has earned $1,170 that was previously unearned.

Required

Create the journal entries for the adjustments.

Do not enter dollar signs or commas in the input boxes.

Round your answers to the nearest whole number.

Date	Account Title and Explanation	Debit	Credit
2019
Sep 30	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Expensed one month of insurance
Sep 30	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Depreciate equipment
Sep 30	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerRoy, CapitalRoy, WithdrawalsAccounts PayableAccounts ReceivableAccumulated DepreciationCashDepreciation ExpenseEquipmentInsurance ExpenseInterest ExpenseInterest PayablePrepaid InsurancePrepaid RentRent ExpenseSalaries ExpenseService RevenueTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Earned revenue