The trial balance before adjustment of Company H at the end of its first month of operations follows: Company H Trial Balance June 30, 2021 Debit Credit Cash $4,600 Prepaid Insurance Prepaid Supplies Equipment 12,000 1,500 115,200 Notes Payable $73,600 Accounts Pavable Unearned Revenue 3,000 17,000 Retained Eamings 45,000 Dividends Declared 4,500 Service Revenue 23,000 19,600 1 900 Salaries Expense Advertisino Fxnense Rent Expense 1,400 $161,600 $161,600 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 $115,200 on June 1. A two-year, 6% note pavable of S73,600 was issued on June 1 to purchase the equipment, the remainder was paid in cash Interest is payable on the first of each month. The equipment is expected to have a useful life of 10 vears 3. $17,000 of deposits received in advance of delivery services being performed were collected from customers on June 8 and recorded to Uneamed Revenue. One half (12) of the related services were provided by June 30. 4. Prepaid supplies of $1,500 were purchased on account on June 1 A count of supplies at June 30 shows $360 of supplies on hand. Instructions: 1 Prepare thie original entry in June for each of the above four transactions 2. Prepare subsequent adjusting entry at lune 50 for each of the above four transactona