Kingbird, Inc. was organized on January 1, 2020, by Krystal Sommer. At the end of the first 6 months of operations, the trial balance contained the accounts shown below. Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Debits $ 8,800 Notes Payable 14,100 Accounts Payable 46,000 Common Stock 3,000 Sales Revenue 29.700 Service Revenue 4,000 2.000 1,400 1,400 $110,400 Credits $ 20,000 9,000 22,000 53,000 6,400 $110,400 ivate Wind Analysis reveals the following additional data. 1. The $4,000 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, 2020. 4. Service revenues are credited to revenue when received. At June 30, service revenue of $1,200 is unearned. 5. Revenue for services performed but unrecorded at June 30 totals $2,100. 6. Depreciation is $2,100 per year. Activate Wir 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)