Selected accounts of Natalie Belle Consulting are shown below at 30 June 2022 before any adjusting entries have been made.

Account	Debit	Credit
Prepaid insurance	7,800
Office supplies	840
Unearned rent revenue		3,200
Loan payable		9,200
Salaries expense	32,600
Rent revenue		13,200

Additional information

1. Prepaid insurance represents premiums for 1 year paid on 1 April.
2. Office supplies of $230 were on hand at 30 June.
3. Natalie collected 4 months' rent in advance on 1 June from a number of tenants.
4. Accrued salaries not recorded as at 30 June are $2,700.
5. Interest expense of $570 has accrued on the loan payable.

Record in the general journal the necessary adjusting entries required on 30 June 2022 (please include narrations/explanations in brackets under each adjusting entry, as shown in the example below).

NOTE: Please use the following format for each adjusting entry you record (this is only an example for illustrative purposes):

Dr. Rent expense $20,000

Cr. Prepaid insurance $20,000

(To record rental costs expired)