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Selected accounts of Amanda's Art Supplies are shown below at 30 June of the current year before any adiusting entries have been made. 4 500 720 24 000 4 800 Prepaid Insurance Supplies Shop Shelving Unearned Rental Fees Salaries Expense Rental Fees Revenue + Additional information: 32 600 13 200 (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. General Journal of Amanda's Art Supplies