The unadjusted trial balance of Copper's Hire Cars is shown below (ignore GST). The firm prepares financial statements at the end of each month.

Copper's Hire Cars
Unadjusted Trial Balance
As at 30 June 2019
Account	Debit ($)	Credit ($)
Cash at bank	12,210
Accounts receivable	19,290
Office supplies	960
Prepaid insurance	4,050
Hire cars	140,400
Accumulated depreciation - hire cars		59,100
Accounts payable		16,200
Unearned hire fees		3,390
H. S. Capital		102,510
H. S. Drawings	30,900
Hire fees revenue		148,050
Insurance expense	12,270
Wages expense	75,930
Advertising expense	5,820
Maintenance expense	11,400
Fuel and oil expense	16,020
Total	$ 329,250	$ 329,250

Additional information:

1. Petrol of $870 used during the last week in June has not been paid for or recorded.
2. A physical count showed office supplies totalling $360 are still on hand at 30 June.
3. The $4,050 prepaid insurance that covers the next 9 months (starting from 1 June) was purchased on 1 June.
4. For the $3,390 unearned hire fees, 20% has been earned in June.
5. The annual depreciation rate for hire cars is 10% of the cost of the asset.

Required:

Prepare end of month adjusting entries for the entity. Ignore narrations.

You may wish to copy the table below for use in your answer.