Selected accounts of Amanda’s Art Supplies are shown below at 30 June of the current year before any adjusting entries have been made.

	Debit			Credit
Prepaid Insurance Supplies Shop Shelving Unearned Rental Fees Salaries Expense Rental Fees Revenue	$	4 500 720 24 000 32 600		$	4 800 13 200

Additional information

(a) Prepaid insurance represents premiums for 1 year paid on 1 April.

(b) Supplies of $430 were on hand at 30 June.

(c) Shop shelving, which had been purchased on 1 January, is expected to last 10 years and have a residual value of $2000.

(d) Amanda collected 4 months’ rent in advance on 1 June from a number of tenants.

(e) Accrued salaries not recorded as at 30 June are $2400.

Required

Record in the general journal the necessary adjusting entries on 30 June.