y Danctatud TUNWS. ut of ended 30 June 2021. At year end, the una ste account balans Wollongong Dance Studio Trial Balance as at 30 June 2021 Debit Credit Cash at Bank Account Receivable Prepaid Advertising Supplies Training Equipment Mortgage Payable $100,000 75,000 30,000 14,000 250,000 $105,000 Unearned Revenue 20,000 50,000 70,000 Loan Payable Salaries Expense Service Revenue P. James, Capital 268,000 96,000 TOTAL $539,000 $539,000 Additional information: 1. Prepaid advertising represents a one-year premium paid on 1 March 2021. 2. Supplies on hand at the end of the year amounted to 3,800, 3. Training Equipment is expected to last 7 years and with no residual value. It was purchased on 1 May 2021. 4. Accrued salaries at 30 June were $10,000 5. The amount of revenue received in advance that remains unearned at 30 Juno is $3,800. Required: a) Record the necessary adjusting entries in the general journal. Include narrations. (12 marks) of Financial Position for the