Corporation has provided the following trial balances as of June 30, 2019: -€orporation June 30, 2019 Trial Balances Unadjusted Trial Balance Debit $13,000 1,500 600 60,000 Adjusted Trial Balance Debit $13,000 1,800 200 60,000 Account Credit Credit Cash Accounts receivable Prepaid rent Equipment Accumulated depreciation Salaries & wages $16,500 $22,000 100 25,000 11,600 38,300 payable Common stock Retained earnings Service revenue Salaries & wages expense Depreciation expense Rent expense Total 25,000 11,600 38,000 16,100 5,500 400 $97,000 16,000 $91,100 $91,100 $97,000 Required: Reconstruct the adjusting entries that were made at June 30.

Definition Definition Entries made at the end of every accounting period to precisely replicate the expenses and revenue of the current period. This is also known as end of period adjustment. It can also refer to financial reporting that corrects errors made previously in the accounting period. Every adjustment entry affects at least one real account and one nominal account.