F.Frank Graphics Company was organized on January 1, 2014, by Fedrick Frank. At the end of the first 6 months of operations, the trial balance contained the accounts shown below. Debit Cash $ 8,600 Accounts Receivable 14,000 Equipment 45,000 Insurance Expense 2,700 Salaries & Wages Expense 30,000 Supplies Expense 3,700 Advertising Expense 1,900 Rent Expense 1,500 Utilities Expense 1,700 Total $109,100 Notes Payable Accounts Payable Owner's Capital Sales Revenue Service Revenue Credit 20,000 9,000 22,000 52,100 6,000 $109,100 Analysis reveals the following additional data. The $3,700 balance in Supplies Expense represents supplies purchased in January. At June 30, $1,500 of supplies are on hand. The note payable was issued on February 1. It is a 9%, 6-month note. The balance in Insurance Expense is the premium on a one-year policy, dated March 1, 2014 Service revenues are credited to revenue when received. At June 30, services revenue of $1,300 are unearned. Revenue for services performed but unrecorded at June 30 totals $2,000. 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. (c) Prepare an income statement and owner's equity statement for the 6 months ended on June 30 and a balance sheet at June 30