The ledger of Cleaning Services Pty Ltd on 30 June 2019 includes these selected accounts and corresponding account numbers before adjusting entries have been prepared:

No.	Name of account	Debits $	Credits $
100	Prepaid electricity	12,000
110	Supplies	5,600
120	Equipment	60,000
121	Accumulated depreciation - Equipment		5,460
200	Bank loan		52,000
210	Revenue received in advance		27,000
300	Rent revenue		156,000
400	Interest revenue
410	Wage expense	36,400

An analysis of the accounts shows the following:

1. Equipment depreciates at $900 per month.
2. Revenue received in advance was for rent revenue for 6 months starting 1 January 2019.
3. Interest of $3,600 is accrued on the bank loan.
4. Supplies on hand total $1,000.
5. Electricity was prepaid for 12 months commencing on 1 January 2019.

Required:

Prepare the adjusting entries at 30 June 2019. Narrations are not required.