Bramble Corp.was organized on January 1, 2020, by Krystal Sommer. At the end of the first 6 months of operations, the trial balance contained the accounts shown below. Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Debits $9,000 Notes Payable 14,500 Accounts Payable 44,000 Common Stock 2,400 Sales Revenue 29,800 Service Revenue 4,000 2.100 1,300 1,600 $108,700 Credits $ 20,000 8,500 21,700 52,800 5,700 $108,700 Analysis reveals the following additional data. Analysis reveals the following additional data. 1. The $4,000 balance in Supplies Expense represents supplies purchased in January. At June 30, $2,000 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, service revenue of $1.200 is unearned. 5. Revenue for services performed but unrecorded at June 30 totals $2.200. 6. Depreciation is $2,500 per year. Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)