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Cactus Companys annual accounting year ends on June 30. Assume it is June 30, and all of the entries except the following adjusting journal entries have been made:

a.	The company earned service revenue of $2,500 on a special job that was completed June 29. Collection will be made during July; no entry has been recorded.
b.	On March 31, Cactus paid a six-month premium for property insurance in the amount of $3,300 for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.
c.	At June 30, wages of $950 were earned by employees but not yet paid. The employees will be paid on the next payroll date, which is July 15.
d.	On June 1, Cactus collected two months revenue of $500. At that date, Cactus debited Cash and credited Unearned Revenue for $500. One-half of it has now been earned but not yet recorded.
e.	Depreciation of $1,550 must be recognized on a service truck purchased on July 1 of the previous year.
f.	Cash of $4,500 was collected on May 1 for services to be rendered evenly over the next year beginning on May 1. Unearned Revenue was credited when the cash was received. Some of it has now been earned but not yet recorded.
g.	The company owes interest of $650 on a bank loan taken out on February 1. The interest will be paid when the loan is repaid next year on January 31.
h.	The income after all adjustments except income taxes was $25,000. The companys federal income tax rate is 30%. Compute and record income tax expense.

Give the adjusting journal entry required for each transaction at June 30. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)