The trial balance of Sam Landscaping at 30 June 2019 is as follows:

Sam Landscaping Trial Balance As at 30 June 2019
Account	Debit ($)	Credit ($)
Cash	46,000
Accounts Receivable	48,000
Prepaid insurance	4,800
Landscaping Supplies	12,000
Equipment	25,000
Accumulated Depreciation - Equipment		4,800
Accounts Payable		35,000
Unearned Service Revenue		6,000
Sam L., Capital		50,500
Drawings	3,000
Service Revenue		58,000
Salaries Expense	13,000
Miscellaneous Expense	2,500
Total	$ 154,300	$ 154,300

Additional information for the period: a. The insurance was purchased on 1 May 2019, and it covers a period of 24 months. b. A physical count reveals $4,000 of landscaping supplies are on hand at the end of 30 June c. Equipment is depreciated at a rate of 20% each year d. $1,600 unearned service revenue was earned e. Accrued salaries are $3,600 Required: Prepare relevant adjusting entries. Ignore narrations. (5 marks)