Please Journalize the adjusting entries (assume adjustments are recorded every 6 months).

Weygandt, Financial Accounting, 10e tice Assignment Gradebook ORION Downloadable eTextbook ment Problem 3-6A Sommer Graphics Company was organized on January 1, 2019, by Krystal Sommer. At the end of the first 6 months of operations, t Debits $ 8,600 14,000 45,000 Credits Notes Payable$ 20,000 Accounts Payable 9,000 22,000 52,100 Cash Accounts Receivable Common Stock Insurance Expense Salaries and Wages Expense 30,000 Service Revenue6,000 Supplies Expense Advertising Expense Rent Expense Utilities Expense 2,700 Sales Revenue 3.700 1,900 1,500 1,700 $109,100 $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 was 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, 2019. 4. Service revenues are credited to revenue when received. At June 30, service revenue of $1,300 is unearned. 5. Revenue for services performed but unrecorded at June 30 totals $2,000. 6. Depreciation is $2,250 per year