The following is the Unadjusted Trial Balance of Catering Services as at 30 June 2021. Catering Services Trial Balance (Unadjusted) As at 30 June 2021 Accounts Debits Credits Cash at bank 98,700 Accounts receivable 65,000 Supplies 10,300 Prepaid rent 9,700 Building 880,000 Accounts payable 46,000 Unearned revenue 12,200 Capital 959,700 Service revenue 249,800 Wages expense 187,000 Fuel expense Totals 17,000 1,267,700 1,267,700 Required: Prepare the adjusting entries using the following information on 30 June 2021. Choose the account name from the drop-down list. Fill in the monetary value in the boxes under the debit/credit column. Round your answer to the nearest dollar. Do not include $. Do not use comma separators. Do not use negative numbers nor brackets. For example, 123456 would be the correct format. a. The Building was purchased on 1 January 2021. The building has a useful life of 5 years and a scrap value of $14,000. (2 marks) Date Accounts 30- Jun Debit Credit b. According to a stocktake on 30 June 2021, there are $8,700 supplies on hand. (2 marks) Date Accounts 30- Jun Debit Credit C. The prepaid rent balance represents the 8 months' rent (from 1 March 2021) paid on 1 March 2021. (2 marks) Date Accounts Debit Credit 30- Jun d. 30% of the unearned revenue balance has now been earned but not recorded. (2 marks) Date Accounts 30- Jun Debit Credit e. Services of $31,500 performed has not been recorded yet. No payment is made by the customer. (2 marks) Date Accounts 30- Jun Debit Credit f. There are 9 casual workers who earned a daily wage of $220 each all worked 4 days in June 2021. The wages are not paid or recorded. (2 marks) Date Accounts Debit Credit 30- Jun g. The business has earned interest of $640 which is not recorded. (2 marks) Date Accounts Debit Credit 30- Jun Cash at bank Accounts receivable Supplies Prepaid rent Building Accounts payable Unearned revenue Capital Service revenue Wages expense Electricity expense Supplies expense Rent expense Depreciation expense - Building Accumulated depreciation - Building Wages payable Interest revenue Interest payable Interest receivable