The following information about Hannah Company is available on 30 March 2021, the end of monthly accounting period. You are to prepare the necessary adjusting journal entities for Hannah company for the month of June for the each situation given. Appropriate adjusting entities had been recorded in previous months. You may omit journal entry explanations.

1. Hannah company purchased a 2-year insurance policy on 1 February 2021, and debited pre-paid insurance for 3,600.

1. On 1 January 2021, a tenant in an apartment building owned by Hannah Company paid 21,000 which represents six months rent in advance. The amount received was credited to the Unearned rent account when received.

1. On 1 June, the balance in the suppliers account was 450. During June, supplies costing 1,200 were purchased. A physical count of supplies at 30 June revealed that there was 800$ still on hand.

1. On 31 March 2021, Hannah Company purchased a truck for 72,000. It is estimated that the truck will have a useful life of 6 years.

1. Hannah Event Company received 25,000 in stage building materials. On 1 March 2021 due to Covid-19, it is not sure whether it needs the materials. As of 31 March it has still not paid for the materials.