The ledger of Edwards Consultants on 30 June 2021 includes the following selected accounts before adjusting entries have been prepared:

	Debit $	Credit $
Prepaid insurance	20700
Office supplies	13200
Equipment	82800
Bank loan		135000
Revenue received in advance		58000
Service revenue		475000
Wages expense	87250

An analysis of the accounts shows the following adjustments that need to be made:

a) The equipment bought on 1 June 2021 depreciates over 6 years.

b) $28560 worth of services were performed during June in relation to $58000 of revenue received in advance.

c) Interest of $1240 is accrued on the bank loan.

d) Office supplies on hand as at 30 June 2021 total $8150.

e) The 12-months insurance policy was purchased on 1 June 2021.

Required : Select the correct entries to prepare the adjusting entries at 30th June 2021.