The unadjusted trial balance of Vale Ltd as at 31 December 2021:

Vale Ltd
Unadjusted Trial Balance as at 31 Dec 2021
Account	Debit	Credit
	$	$
Cash	78,250
Accounts receivable	150,180
Prepaid insurance	123,448
Supplies	100,199
Building	150,242
Accumulated depreciation		94,735
Accounts payable		177,218
Salary payable		120,542
Unearned service revenue		73,673
Beginning capital (1 Jan 2021)		775,709
Drawings	58,671
Service revenue		190,371
Salary expense	153,317
Insurance expense	185,485
Depreciation expense	197,963
Advertising expense	84,379
Supplies expense	150,114
Total	$1,432,248	$1,432,248

Adjustment data as at 31 December follows:

1. Prepaid insurance left unused is $100,000
2. Supplies used during the month, $6,000
3. Depreciation for the month, $9,000
4. The unearned service revenue balance is to be $30,000 due to work done.

Required:

Journalise the adjusting entries. Ignore GST. (Explanations not required)