Using the partial Unadjusted Trial Balance at June 30, 2020 below prepare the annual adjusting journal entries in proper general journal form for the below transactions and answer additional questions. Please record all your answers in the journal entry table provided. Cr. $ Account Title Prepaid Insurance Notes Receivable Shop Supplies Delivery Truck Accumulated Depreciation - Delivery Truck Unearned Service Revenue Notes Payable Dr. $ 24,000.00 5,500.00 2,700.00 36,000.00 0.00 10,000.00 5,000.0 a) January 1, 2020 a new delivery vehicle was purchased for $36,000. The delivery vehicle has an estimated salvage value of $6,000 and has a estimated useful life of 5 years. Record the depreciation. b) Employees are paid bi-weekly on Fridays. The total biweekly wage expense for all employees is $10,000. The last pay day was Friday, June 26, 2020 for work to the end of June 26, 2020. Employees do not work weekends. c)The Notes Payable represents a loan received on April 1, 2020. Interest is accrued at 3% per year. Both the interest and principal are payable on March 31, 2020