Shown below is the unadjusted trial balance of Zahra Ltd, as at 31 Dec 2021:

Zahra Ltd
Trial Balance as at 31 Dec 2021
Account	Debit	Credit
	$	$
Cash	191,978
Accounts receivable	322,776
Prepaid insurance	237,438
Supplies	383,878
Building	457,629
Accumulated depreciation		367,423
Accounts payable		330,952
Salary payable		229,444
Unearned service revenue		245,971
Beginning capital (1 Jan 2021)		1,335,842
Drawings	165,343
Service revenue		329,619
Salary expense	227,695
Insurance expense	190,073
Depreciation expense	259,002
Utilities expense	151,217
Supplies expense	252,222
Total	$2,839,251	$2,839,251

Information needed for the adjusting entries at 31 December is as follows:

1. $100,438 worth of prepaid insurance is left unused.
2. The supplies clerk has reported that $200,000 of supplies is remaining.
3. Depreciation for the relevant period is $50,000.
4. $9,000 worth of prepaid work was completed. This amount had previously been recorded in the Unearned Service Revenue account.

Required:

Journalise the adjusting entries where necessary. Ignore GST. (Explanations not required)