CES Alpha Graphics Company SA was organized on January 1, 2017. At the end of the first 6 months of operations, the trial balance contained the accounts shown below. CALCULATOR PRINTER VERSION {BACK NEXT 8,575 13,856 46,075 2,868 Credits Notes Payable Accounts Payable Share Capital-Ordinary Service Revenue Debits Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense 20,400 9,061 22,144 58,086 29,977 3,355 1,797 1,570 1,618 109,691 109,691 Analysis reveals the following additional data. 1. 2. 3. The 3,355 balance in Supplies Expense represents supplies purchased in January. At June 30, 979 of supplies are on hand. The note payable was issued on February 1. It is a 8%, 6-month note. The balance in Insurance Expense is the premium on a 1-year policy, dated March 1, 2017 Service revenues are credited to revenue when received. At June 30, service revenue of 1,332 is still not performed for the customer. Depreciation is 2,090 per year. 4. 5. CALCULATOR PRINTER VERSION 4 BACK JRCES NEXT 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.) No. Date Account Tities and Explanation Debit Credit 1. June 30 2. June 30 I 3. June 30 4. June 30 5. June 30 Prepare an adjusted trial balance. ALPHA GRAPHICS COMPANY, SA Adjusted Trial Balance Debit Credit tor search H: RESOURCES ent I e CALCULATOR Prepare an retained earning statement for the 6 months ended June 30. ALPHA GRAPHICS COMPANY, LTD. Retained Earnings Statement V CALCULATOR Prepare a statement of financial position at June 30. (List Current Assets in reverse order of liquidity.) ALPHA GRAPHICS COMPANY, LTD. Statement of Financial Position Assets h Equity and Liabilities CALCU Equity and Liabilities L