Shown below is the trial balance for Dunbar Corporation as at June 30, 2017, the company's year end. The company owner provides you with the following additional information:

-No interest has been paid yet on the note payable. The note has been outstanding since April 1 and the interest rate is 12%

-The equipment originally cost $200,000 and has an estimated residual value of $10,000 and a useful life of 10 years.

- On June 1 the company renewed its insurance policy and paid a $1800 premium for the year. It was correctly recorded at that time as prepaid insurance.

-On October 1, 2016 the company sold a 12-month service contract to a client for $200,000 and recorded it as Unearned Revenue because at that point they had not yet provided any service to the client.

DUNBAR CORPORATION

TRIAL BALANCE

AS AT JUNE 30, 2017

	DEBIT	CREDIT
Cash	8,900
Accounts receivable	28,000
Prepaid insurance	1,200
Equipment	100,000
Accumulated amortization		6,000
Accounts payable		12,000
Note payable		20,000
Unearned revenue		18,000
Common shares		10,000
Retained earning		6,700
Sales & service revenue		240,000
Salaries	120,000
Rent	24,000
Supplies expense	29,500
Amortization expense	0
Insurance expense	1,100
Interest expense	0
TOTAL	$312,700	$312,700

Required

Prepare any adjusting entired required.