Heis Delivery Services Trial Balance June 30, 2021 Debit Credit $6,000 Cash Prepaid Insurance 15,300 Supplies 2,000 Equipment 114,600 Notes Payable $72,600 2,300 Accounts Payable Unearned Revenue 17,000 A.Heis,Capital 48,000 A. Heis, Drawings 4,800 26,000 Service Revenue Salaries Expense 19,800 Advertising Expense 1,300 Repairs Expense 700 Rent Expense 1,400 $165,900 $165,900 Additional Information: The insurance policy was purchased for $15,300 on June 1. It has a one-year term. 1. The equipment was purchased for $114,600 on June 1. A two-year, 6% note payable of $72,600 was issued on June 1 to purchase the equipment; the remainder was paid in cash. Interest is payable on the first of each month. The equipment is expected to have a useful life of 10 years. 2. $17,000 of deposits received in advance of delivery services being performed were collected from customers on June 8 and recorded to Unearned Revenue. One half (1/2) of the related services were provided by 3. June 30. Supplies of$2,000 were purchased on account on June 1. A count of supplies at June 30 shows $320 of supplies on hand. 4. Prepare the original entry in June for each of the above four transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the titles and enter 0 for the amounts. Round answers to O decimal places, e.g. 125.) OK/s 25% +17. 5Kis Prepare the original entry in June for each of the above four transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 125.) Account Titles and Explanation Debit Credit No. Date 1 June 30 2. 3. 4. Prepare subsequent adjusting entry at June 30 for each of the above four transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to O decimal places, e.g. 125.) Date Account Titles and Explanation Credit No. Debit June 30 1 2. June 30 (To record depreciation) June 30 (To record interest) 3. June 30 4. June 30