--/16 rekty Question 7 View Policies Current Attempt in Progress The trial balance before adjustment of Heis Delivery Services at the end of its first month of operations follows: pport Heis Delivery Services Trial Balance June 30, 2021 Debit Credit Cash $4,000 Prepaid Insurance 12.000 Supplies 1,000 Equipment 108.000 Notes Payable $69,600 Accounts Payable 2.100 Unearned Revenue 14,000 A. Heis, Capital 40,000 A Heis, Drawings 3,000 Service Revenue 20,000 Salaries Expense 15.000 Advertising Expense 1,000 Repairs Expense 700 Rent Expense 1.000 $145.700 $145.700 Additional Information: 1. The insurance policy was purchased for $12,000 on June 1 It has a one-year term 2. The equipment was purchased for $108.000 on June 1. A two-year 63 note sayable of $69.600 was issued on June 1 to purchase the equipment, the remainder was pa din cash. Interest is payable an the first of each month. The equipment is expected to have a useful life of 10 years 3. $14.000 of deposits received in advance of delivery services being performed were collected from customers on June S and recorded to Unearned Revenue One half 1/2 of the related services were provided by June 30 4. Supplies of $1,000 were purchased on account on June 1 A count or supplies at June 30 shows $200 of supples on hand, 11:23 PM 2020-06-02 E ATENG Address o Dale Aero Tales and Explanation * 1 Datut 2 4 Prepare subsequent adjusting entry at June 30 for each of the above four transactions. (Credit accounttiles are automatically indented when amount is entered. Do not indent manualy. If he entry is required, select "No Entry for the account and enter for the amounts. Round answers to decimal places eg. 125) Date Account Titles and Explanation Debit No. 1 Credit June 30 2 June 30 (To record depreciation) June 30 (To record interest) 3. June 30 4 June 30