ACC101: WEEK 4: Tutorial Questions Exercise 4.5 Journalising adjusting entries Calvin's Cleaning has employed you to investigate whether any accrual entries are needed in the business. On completion of your investigation on 30 June, you have discovered that the following items need attention: 1. Unearned cleaning services revenue now earned, $3200. 2. Depreciation not recorded, $12000. 3. Employee salaries owed but not recorded, $6400. 4. Prepaid insurance expired, $1200. 5. Interest revenue accrued but not recorded, $1600. Required Prepare the adjusting entries for items 1 to 5 at 30 June, the end of the accounting period