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General Journal Adjusting Entries Using the information of for Violin Tutoring College, prepare the General Journal Adjusting entries for the year ended 30 June 2018. 1. Supplies purchased during the year totalled $900. At year end, only $400 of supplies remained on hand. 2. Depreciation on Motor Vehicle $5,000. 3. Electricity expenses of $300 were unpaid and unrecorded at year end. 4. Cash of $1,900 had been received in advance for violin lessons. This was recorded as Unearned Revenue By year end 60% of the revenue had been earned. 5. Prepaid Wages expired during the year, $2,000. 6. Interest revenue of $700 has accrued on the cash in the bank account. (Violin Tutoring College has not as yet received the bank statement showing this.) General Journal of Violin Tutoring College Date Accounts / Narration Debit Credit