The following is an extract of the Unadjusted Trial Balance of Easy Swim School as at 30 June 2020. Debit Credit Prepaid Insurance 10,600 Supplies 12,600 Equipment 66,000 Investment 100,000 Unearned Service Revenue 26,000 Service Revenue 55,000 Electricity Expense 3,500 Prepare adjusting entries using the following information. Narrations are not required. (12 Marks) 1. 30% of Prepaid Insurance expired by 30 June 2020. 2. Electricity expense for last 4 days of June amounting to $2,500 was unpaid and unrecorded. 3.25% of the Unearned Service Revenue has been earned by 30 June 2020. 4. Equipment costing $66,000 bought on 1 April 2020 has a useful life of 5 years and a residual value of $20,000. 5. On 30 June 2020, the business estimates that they have earned $1,250 interest from an Investment, but have not yet received or recorded the interest. 6. On 30 June, supplies of $5,800 remained on hand. 1 A BI Ff Date Accounts Debit Credit