The trial balances before and after adjustment for Villa Company at the end of its financial year are presented below.

VILLA COMPANY
Trial Balance
as at 30 June 2012
Before Adjustment	After Adjustment
Dr.	Cr.	Dr.	Cr.
Cash	$10 400	$10 400
Accounts Receivable	8 800	9 400
Office Supplies	2 300	700
Prepaid Insurance	4 000	2 500
Office Equipment	14 000	14 000
Accumulated Depreciation - Office Equipment	$ 3 600	$4 900
Accounts Payable	5 800	5 800
Salaries Payable	-0-	1 100
Unearned Rent	1 500	600
Issued Capital and Retained Earnings	15 600	15 600
Service Revenue		34 000	34 600
Rent Revenue	11 000	11 900
Salaries Expense	17 000	18 100
Office Supplies Expense	-0-	1 600
Rent Expense	15 000	15 000
Insurance Expense	-0-	1 500
Depreciation Expense	-0-		1 300
$71 500	$71 500	$74 500	$74 500

Instructions

Prepare the adjusting entries that were made.

Jun. 30	Insurance ExpenseUnearned RentSalaries ExpenseAccounts ReceivableDepreciation ExpenseOffice Supplies
Service Revenue
Jun. 30	Office Supplies Expense
Unearned RentOffice SuppliesSalaries ExpenseInsurance ExpenseAccounts ReceivableDepreciation Expense
Jun. 30	Unearned RentInsurance ExpenseAccounts ReceivableDepreciation ExpenseOffice SuppliesSalaries Expense
Prepaid Insurance
Jun. 30	Office SuppliesDepreciation ExpenseInsurance ExpenseAccounts ReceivableSalaries ExpenseUnearned Rent
Accumulated Depreciation - Office Equipment
Jun. 30	Office SuppliesUnearned RentSalaries ExpenseDepreciation ExpenseInsurance ExpenseAccounts Receivable
Salaries Payable
Jun. 30	Depreciation ExpenseUnearned RentSalaries ExpenseInsurance ExpenseOffice SuppliesAccounts Receivable
Rent Revenue