The following is the Unadjusted Trial Balance of Quick Solver as at 30 June 2021. Quick Solver Trial Balance (Unadjusted) As at 30 June 2021 Accounts Debits Credits Cash at bank 82,800 Accounts receivable 95,600 Supplies 11,600 Prepaid insurance 4,800 Vehicle 136,800 Accounts payable 82,300 Unearned revenue 12,500 Capital 189,500 Service revenue 156,300 Salaries expense 93,500 Utilities expense 15,500 Totals 440,600 440,600 Required: Prepare the adjusting entries using the following information on 30 June 2021