The following information relates to Clever Consulting Services for the year ended 30 June 2016. Prepare the necessary adjusting entries in the general journal.

1. Depreciation on Motor vehicles was $25,000 for the year.

2. Interest of $1.500 had been earned on an investment but Cash has not yet been received and it is unrecorded at year end.

3. Prepaid rent expired during the year, $10,000.

4. Cash of $10,000 had been received in advance for consulting services to be provided in the future. This was recorded as Unearned Revenue. By year end 50% of the revenue had been earned.

5. Wages owing at year end $2,000