The following information is available for Southgate Inc. on June 30 for the month just ended.

1. The monthly depreciation on the equipment is $190.
2. $900 of the rent paid in advance has been used.
3. Unpaid and unrecorded advertising bills at month-end totalled $5,000.
4. $2,000 of the rent paid to Southgate Inc. in advance has been earned.
5. A review of the $13,000 unadjusted balance in the prepaid rent account shows a remaining balance of $9,250 at the end of the month.
6. A review of the $13,000 unadjusted balance in the prepaid insurance account shows a remaining balance of $7,300 at the end of the month.
7. Interest of $380 has accrued on a bank loan and is unrecorded.
8. The estimated monthly depreciation on the building is $360.
9. Property taxes of $400 have accrued but are unrecorded.
10. The estimated monthly depreciation on the furniture is $110.

Prepare the required adjusting entries at June 30, 2014.

Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). For each journal entry, indicate how each account affects the balance sheet (Assets, Liabilities, Equity). Use + for increase and - for decrease. For example, if an account decreases equity, choose '-Equity'.