Johnson Graphics Company was organized on January 1, 2017, by Cameron Johnson. At the end of the first 6 months of operations, the trial balance contained the accounts shown below. Analysis reveals the following additional data. 1. The $4,000 balance in Supplies Expense represents supplies purchased in January. At June 30, $2,000 of supplies was on hand. 2. The note payable was issued on February 1. It is a 8%, 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, service revenue of $1, 100 is unearned. 5. Revenue for services performed but unrecorded at June 30 totals $1, 500. 6. Depreciation is $2, 200 per year. Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)