Johnson Graphics Company was organized on Jan 1,17, by Comeron Johnson. At the end of first 6 months of operations, the trail balance contained the account shown below.

journalize the adjusted entries at June 30( assume adjustments are recorded every 6 months).

Credit $20,000 9,000 22,000 52,100 6,000 Debit Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense $ 8,600 14,000 45,000 2,700 30,000 3,700 1,900 1.500 1,700 $109,100 Notes Payable Accounts Payable Owner's Capital Sales Revenue Service Revenue $109,100 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 2The note payable was issued on February I. It is a yen, 6-month note, 3. The balance in Insurance Expense is the premiutn on a one-year policy Insurance Expense is the premiun on a one-year policy, dated March 1, 2017 4. Service revenues are credited to reveue when recehed. At Jume 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