Salmon Fisheries is owned by Mark Kosak and provides fish products to the fishing industry. At the end of June $2022,$ they had the following adjustments.

Jun $30$ Interest of $$610$ had accrued on the bank loan.

Jun $30$ The balance of prepaid insurance is for a $4-$month policy, one month of insurance has been used.

Jun $30$ During June, Salmon Fisheries earned $$530$ of unearned revenue.

Jun $30$ The computers were purchased on June $1,2022$ and have an expected useful life of five years, after which they will have no residual value. Record depreciation for June

Required

Using the following trial balance, complete the adjustments and the adjusted trial balance in the worksheet.

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

Salmon Fisheries

Worksheet

June $30,2022$

Unadjusted Trial Balance Adjustments Adjusted Trial Balance

Account DR CR DR CR DR CR

Cash $3,600$ Answer

Answer

Answer

$3600$

Answer

Accounts Receivable $2,080$ Answer

Answer

Answer

$2080$

Answer

Prepaid Insurance $5,600$ Answer

Answer

$1400$

Answer

Answer

Computers $8,400$ Answer

Answer

Answer

$8400$

Answer

Accumulated Depreciation$-$Computers Answer

Answer

Answer

Answer

$140$

Accounts Payable $1,600$ Answer

Answer

Answer

Answer

$1600$

Interest Payable Answer

Answer

$610$

Answer

Answer

$610$

Unearned Revenue $2,700$ Answer

$530$

Answer

Answer

Answer

$2170$

Bank Loan $3,950$ Answer

Answer

Answer

Answer

$3950$

Kosak, Capital $10,140$ Answer

Answer

Answer

Answer

$10140$

Kosak, Withdrawals $1,590$ Answer

Answer

Answer

$1590$

Answer

Service Revenue $4,130$ Answer

Answer

$530$

Answer

Answer

Depreciation Expense Answer

$140$

Answer

Answer

$140$

Answer

Insurance Expense Answer

Answer

Answer

Answer

Interest Expense Answer

$610$

Answer

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$610$

Answer

Rent Expense $940$ Answer

Answer

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$940$

Answer

Telephone Expense $310$ Answer

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$310$

Answer

Total $22,52022,520$ Answer

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Answer