The Unadjusted Trial Balance for ZBB Vehicles for the month ended 30 June 2020 is presented in the Worksheet provided.

Additional Information:

1. The balance of the prepaid insurance was paid on the 1 January 2020.
2. The supplies on hand at 30 June 2020 is $2,000.
3. The vehicle of $50,000 was purchased on 1 April 2016. The useful life is 11 years with a scrap value of $6,000. No depreciation has been recorded since 30 June 2019.
4. Service of $10,500 was provided but not recorded and there is no payment received.
5. The business has 2 casual employees who each earns $250 per day. They all worked the last 2 days in June 2020 and have not yet been paid.

ZBB Vehicles Worksheet For the year ended 30 June 2020
	Unadjusted Trial Balance		Adjustments
Account title	Debit	Credit	Debit	Credit
Cash at bank	95,000
Accounts receivable	175,000
Supplies	6,500
Prepaid insurance	3,000
Vehicle	50,000
Accumulated depreciation Vehicle		5,000
Accounts payable		9,600
Unearned revenue		1,500
Bank loan		75,000
Capital		100,000
Service revenue		270,000
Rent expense	50,000
Insurance expense	1600
Supplies expense	6,500
Wages expense	55,000
Interest expense	18,500
TOTAL	461,100	461,100

Required: Use the above information, prepare adjusting entries in the Worksheet provided below in the response template: