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)