The ledger of Sam Consultants on 30 June 2021 includes the following selected accounts before adjusting entries have been prepared: Debit $ Credit $ Prepaid insurance 28500 Office supplies 12400 Equipment 69600 Bank loan 125000 Revenue received in advance 62780 Service revenue 325000 Wages expense 98450 An analysis of the accounts shows the following adjustments that need to be made: a) The equipment bought on 1 June 2021 depreciates over 4 years. b) $23000 worth of services were performed during June in relation to $62780 of revenue received in advance. c) Interest of $1350 is accrued on the bank loan. d) Office supplies on hand as at 30 June 2021 total $7900. e) The 12-months insurance policy was purchased on 1 June 2021. Required Select the correct entries from the drop-down list to prepare the adjusting entries at 30 June 2021. The debit and credit amounts must be typed in the space provided. DO NOT type the dollar sign ($). DO NOT use thousands separators (i.e. commas: eg: 2,000; space: eg: 2 000; or full stop: eg: 2.000) when typing the amounts. NO decimals. Narrations are NOT required. (Total 20 Marks) a) The adjusting entry for recording transaction (a) on 30 June 2021 is: Debit $ Credit Required Select the correct entries from the drop-down list to prepare the adjusting entries at 30 June 2021. The debit and credit amounts must be typed in the space provided. DO NOT type the dollar sign ($). DO NOT use thousands separators (i.e. commas: eg: 2,000; space: eg: 2 000; or full stop: eg: 2.000) when typing the amounts. No decimals. Narrations are NOT required. (Total 20 Marks) a) The adjusting entry for recording transaction (a) on 30 June 2021 is: Debit $ Credit $ b) The adjusting entry for recording transaction (b) on 30 June 2021 is: Debit $ Credit $ C) The adjusting entry for recording transaction (c) on 30 June 2021 is: Debit $ Credit $ d) The adjusting entry for recording transaction (d) on 30 June 2021 is: Debit $ Credit $ e) The adjusting entry for recording transaction (e) on 30 June 2021 is: Debit $ Credit $