The Unadjusted Trial Balance of Blueprints Limited as of June 30, 2023 appears below.

Blueprints Limited

Unadjusted Trial Balance as of June 30, 2023

	Debit	Credit
Cash	$412,000
Accounts Receivable	180,100
Prepaid Insurance	16,900
Supplies	56,200
Equipment	210,050
Accumulated depreciation - Equipment		$21,000
Accounts payable		123,700
Unearned service revenue		100,300
Common stock		321,250
Retained earnings		191,250
Dividends	11,250
Service revenue		297,750
Salary expense	92,250
Utilities	40,500
Insurance expense	22,500
Stationery expense	13,500
	$1,055,250	$1,055,250

Additional information is as follows:

• Supplies inventory at the end of the year amounted to $15,375.
• Accrued salaries on June 30, 2023, amount to $5,540.
• Unearned service revenue earned by year-end amounted to $44,075.
• Depreciation for the current year amounts to $7,100.
• Prepaid insurance expired as of June 30, 2023, amounts to $4,500.

Based on the above unadjusted trial balance and the additional information:

Prepare for Blueprint Limited:

1. The year-end adjusting entries necessary to account for the additional information;
2. The Adjusted Trial Balance as of June 30, 2023