Edward Company was organized on January 1, 2017, by Edward Johnson. At the end of the first 6 months of operations, the trial balance contained the accounts Debit Credit Cash $10,600 Notes Payable $ 22,000 Accounts Receivable 15,000 Accounts Payable 10,000 Equipment 45,000 Owners Capital 22,000 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 Total $112,100 $112,100 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. Instructions (a) Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.) (b) Prepare an adjusted trial balance.