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 was 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, 2017.
4.		Service revenues are credited to revenue when received. At June 30, service revenue of $1,300 is unearned.
5.		Revenue for services performed but unrecorded at June 30 totals $2,000.
6.		Depreciation is $2,250 per year.