Wipeout started his own consulting firm, Total Wipeout Consultancy, on July 1, 2018. The trial balance at September 30 is shown below.

Wipeout Consultancy

Trial Balance

September 30, 2018

	Debit ($)	Credit ($)
Cash	4,500
Accounts Receivable	6,000
Supplies	1,900
Prepaid Insurance	3,600
Equipment	11,400
Accounts Payable		4,500
Unearned Service Revenue		2,000
Owners Capital		17,700
Service Revenue		7,500
Salaries and Wages Expense	3,400
Rent Expense	900
Total	31,700	31,700

Other Data:

1. $900 of supplies have been used during the quarter.

2. Utilities expense incurred but not paid on September 30, 2018, $250.

3. The insurance policy is for 2 years.

4. $400 of the balance in the unearned service revenue account remains unearned at the end of the quarter.

5. May 31 is a Wednesday, and employees are paid on Fridays. Wipeout Consulting has two employees, who are paid $900 each for a 5-day work week.

6. The office furniture has a 5-year life with no salvage value.

7. Invoices representing $1,700 of services performed during the quarter have not been recorded as of May 31.

Requirements:

Prepare adjusting journal entries [for 3 months] on September 30, 2018. [Show calculations if necessary]