The following information for Minton Company is available on June 30, 2011, the end of a monthly accounting period. You are to prepare the necessary adjusting journal entries for Minton Company for the month of June for each situation given. Appropriate adjusting entries had been recorded in previous months. You may omit journal entry explanations.

1. Minton Company purchased a 2-year insurance policy on February 1, 2011 and debited Prepaid Insurance for $3,600.

2. On January 1, 2011, a tenant in an apartment building owned by Minton Company paid $5,400 which represents six months' rent in advance. The amount received was credited to the Unearned Rent account.

3. On June 1, 2011, the balance in the Office Supplies account was $200. During June, office supplies costing $580 were purchased. A physical count of office supplies at June 30 revealed that there was $140 still on hand.

4. Minton Company has two employees who earn $125 and $150 per day, respectively. They are paid each Friday for a five-day workweek that begins each Monday. Assume June 30 is a Wednesday in 2011.