0.5 Clint Stillmore operates a private investigating agency called Stillmore Investigations. It was incorporated in January 2020. Some clients pay in advance for services; others are billed after services have been performed. Adjusting entries are performed on a semi-annual basis. The unadjusted trial balance at the end of six months is shown below. Debit 58,600 14,000 45,000 2,700 Credit $20,000 9,000 22,000 52,100 Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Notes Payable Accounts Payable Owner's Capital Sales Revenue Service Revenue 6,000 30,000 3,700 1.900 1,500 1,700 $109,100 $109,100 Analysis reveals the following additional data. 1. The $3,700 balance in Supplies Expense represents supplies purchased in January. At June 30, $1,500 of supplies are on hand. 2. The note payable was issued on February 1. It is a 9%, 6-month note. 3. The balance in Insurance Expense is the premium on a one-year policy, dated March 1, 2020. 4. Service revenues are credited to revenue when received. At June 30, services revenue of $1,300 are unearned. 5. Revenue for services performed but unrecorded at June 30 totals $2,000. Instructions Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.) [Marks 05]