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Record Adjusting Entries and Prepare an Adjusted Trial Balance Use the following unadjusted June 30 trial balance for Atwell Laboratories, Inc., as the starting point for this review. Assume that the company's accounts are adjusted and closed at the company's fiscal year end of June 30. ATWELL LABORATORIES, INC. Unadjusted Trial Balance June 30 Debits Credits Cash Accounts receivable 7,360 Prepaid insurance 4,800 Supplies 25,040 Cquipment 216,000 Accumulated depreciation-equipment $48,000 Accounts payable 2,480 Contract liability 3.200 Fees revenue 120,000 Wages expense 46,400 Rent expense 17,600 Common stock 96,320 Retained earnings 48,000 Totals $318,000 $318,000 The company summarized the following additional information.1. Atwell acquired a two-year insurance policy on January 1. The policy covers fire and casualty; At- well had no coverage prior to January 1. 2. An inventory of supplies was taken on June 30, and the amount available was $5,040 . 3. All equipment was purchased on July 1, three years earlier, for $216,000 . The equipment's life is estimated at 9 years. Assume the entire asset cost is depreciated over its useful life. 4. Atwell received a $3,200 cash payment on April 1 from Beave Clinic for diagnostic work to be provided uniformly over the next 4 months, beginning April 1. The amount was credited to Contract Liability. The service was provided per the agreement. 5. Unpaid and unrecorded wages at June 30 were $480. 6. Atwell has a short-term rental for $1,600 per month. Atwell has not yet made or recorded the payment for June. In addition to the unadjusted accounts listed above. Atwell's ledger includes the following accounts, all with zero balances: Insurance Expense; Depreciation Expense; Supplies Expense: Wages Payable; and Rent Payable. Required Show the impact of the necessary adjusting entries using the FSET. Note: For each account category, indicate the appropriate account name. Enter "N/A" for any account category that is not used for a given transaction. Note: Indicate a decrease in an account category by including a negative sign with the amount.\f