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

Hornsby Consultants
Trial Balance
As at 30 June 2021
Account Name	Unadjusted Trial Balance		Adjusted Trial Balance
	Debit $	Credit $	Debit $	Credit $
Cash at bank	8,500		8,500
Accounts receivable	11,500		20,000
Prepaid rent	2,000		-
Supplies	3,400		1,600
Equipment	42,000		42,000
Accumulated depreciation		-		3,500
Accounts payable		17,000		17,000
Wages payable		-		5,800
Revenue received in advance		4,900		4,900
Capital		45,000		45,000
Service revenue		65,400		73,900
Wages expenses	42,300		48,100
Rent expenses	22,000		24,000
Depreciation expense	-		3,500
Supplies expense	600		2,400
	132,300	132,300	150,100	150,100

A) Journalise the adjusting entries that were made on 30 June 2021. Narrations are required. (16 Marks)