Debit Credit Insurance Expense 2,700 Sales Revenue 52,100 Salaries and Wages Expense 30,000 Service Revenue 6,000 Supplies Expense 3,700 Advertising Expense 1,900 Rent Expense 1,500 Utilities Expense 1,700 $109,1 $109,1 00 00 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 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, 2017. 4.Service revenues are credited to revenue when received. At June 30, services revenue of $1,300 are unearned. 5.Revenue for services performed but unrecorded at June 30 totals $2,000. 6. Depreciation is $2,250 per year