The trial balance of Chelsea Elliott, marketing services provider, at 30 June 2015 was as follows:

Chelsea Elliott, Marketing Services Unadjusted trial balance as at 30 June 2015
Account		Debit		Credit
Cash at bank		$7,470
Accounts receivable		20,830
GST receivable		2,500
Prepaid rent		2,020
Prepaid insurance		2,620
Office supplies		3,860
Office equipment		11,710
Accumulated depreciation office equipment				$2,370
Accounts payable				2,690
Unearned fees				1,060
Loan payable due 2015				8,830
GST payable				7,740
C Elliott, capital				15,940
C Elliott, drawings		49,920
Fees revenue				132,860
Salaries expense		54,910
Telephone expense		5,860
Rent expense		9,790
		$171,490		$171,490

adjusting entries.

1.		Interest expense of $500 has accrued on the loan payable.
2.		A physical count of office supplies on 30 June shows $540 of unused supplies on hand.
3.		Depreciation of the office equipment this year is estimated to be $980.
4.		Half the amount in the unearned fees account had been earned by the end of the year.
5.		The amount in the prepaid rent account covers this June and the next 2 months.
6.		Of prepaid insurance, 70% expired this period.
7.		Salaries expense accrued for the last 4 days in June amounts to $1,590.
8.		The telephone expense for June of $640 has not been recorded or paid. No tax invoice has been issued.

Prepare an adjusted trial balance, an income statement and a balance sheet.