The unadjusted trial balance and the adjusted trial balance at 30 June 2021 for Waterloo Consultants are as follows.

Waterloo Consultants
Trial Balance
As at 30 June 2021
Account Name	Unadjusted Trial Balance		Adjusted Trial Balance
	Debit $	Credit $	Debit $	Credit $
Cash at bank	7,425		7,425
Accounts receivable	7,800		29,700
Prepaid insurance	6,720		6,160
Supplies	2,025		1,350
Equipment	67,500		67,500
Accumulated depreciation		-		3,375
Accounts payable		16,930		16,930
Salaries payable		-		6,300
Revenue received in advance		5,300		5,300
Capital		61,000		61,000
Service revenue		50,400		72,300
Salaries expenses	36,000		42,300
Insurance expenses	6,160		6,720
Depreciation expense	-		3,375
Supplies expense	-		675
	133,630	133,630	165,205	165,205

Required:

Journalise the adjusting entries that were made on 30 June 2021. Narrations are required.

Part B Waterloo Consultants General Journal Date Account Name and Explanation Debit ($) Credit ($)