Prepare the adjusting journal entries needed at June 30, 2010:


1. At June 30 the company needed to include Motor Vehicle depreciation of $6,300 in the accounts
2. On June 30 the company decided to increase its provision for doubtful debts from $17,000 to $22,500
3. The company paid an annual subscription of $399 on May 1st, 2010
4. The company received an annual maintenance fee of $145,000 from a client on April 1, 2010