Prepare adjusting entries using the following information on 30 June 2021. Narrations are not required. (12 Marks)

1. Invoices of $1,300 representing services performed have not been recorded as of 30 June. No cash is received yet.
2. Services were performed during the period in relation to $400 of Unearned Revenue.
3. Motor Vehicle costing $16,800 was purchased on 1 Feb 2021. The useful life is 2 years. The scrap value is $672.
4. Loan interest of $600 has not been recorded and will not be paid until next month.
5. Supplies on hand at 30 June total $400.
6. The Prepaid Advertising is for a year, commencing on 1 April 2021.

The following is the Unadjusted Trial Balance of Chocolate & Candy Shop as at 30 June 2021. Chocolate and Candy Shop Trial Balance (Unadjusted) As at 30 June 2021 Accounts Debits Credits Cash at Bank 6,320 Accounts Receivable 2,100 Supplies 1,560 Prepaid Advertising 1,680 Motor Vehicle 16,800 Accounts payable 1,060 Unearned Revenue 1,000 Loan Payable 2,000 Capital 13,300 Drawings 1,400 Service Revenue 17,000 Interest Expense 3,500 Cleaning Expense 1,000 34,360 34,360