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 $6,850 Accounts receivable 19,100 GST receivable 2,290 Prepaid rent 1,850 Prepaid insurance 2,400 Office supplies 3,540 Office equipment 10,740 Accumulated depreciation office equipment $2,170 Accounts payable 2,460 Unearned fees 970 Loan payable due 2015 8,100 GST payable 7,090 C Elliott, capital 14,610 C Elliott, drawings 45,760 Fees revenue 121,820 Salaries expense 50,340 Telephone expense 5,370 Rent expense 8,980 $157,220 $157,220 Using the following information, prepare adjusting entries. Use the accounts shown in the trial balance and these additional accounts: salaries payable, interest payable, telephone account payable, depreciation expense, office supplies expense, insurance expense, interest expense. (Enter debit entries first, followed by credit entries.Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 1,525.) 1. Interest expense of $460 has accrued on the loan payable. 2. A physical count of office supplies on 30 June shows $490 of unused supplies on hand. 3. Depreciation of the office equipment this year is estimated to be $900. 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, 65% expired this period. 7. Salaries expense accrued for the last 4 days in June amounts to $1,460. 8. The telephone expense for June of $590 has not been recorded or paid. No tax invoice has been issued.