the following information is available for Weber Inc. on april.30 for the year just ended .

1. $1000 of the television advertising paid for in advance has been used

2. the yearly depreciation on the building is $200

3. a review of the $22000 unadjusted balance in the prepaid insurance account shows a remaining balance of $18300 at the end of the year

4. Accrued salaries of $37000 were not recorded at year end

5. $2000 of the consulting fees paid to Weber Inc. in advance has been earned

prepare the required adjusting entries at april 30, 2014