Prepare the adjusting entry.

Heis Delivery Services Trial Balance June 30, 2017 Debit Credit $5,640 14,400 1,630 124,000 Cash Prepaid Insurance Supplies Equipment Notes Payable Accounts Payable Unearned Revenue A. Hels, Capital A. Heis, Drawings Service Revenue Salaries Expense Advertising Expense Maintenance Expense Rent Expense $64,000 2,400 14,580 67,160 3,120 21,800 17,640 1,400 740 1,390 $169,960 $169,960 Additlonal Information: 1. The nate payable was issued on June 1 to purchase the equipment. The note is due in two years, on June 1, 2019, and carries interest at the rate of 6%. The principal is due at maturity and the interest is payable at the beginning of each month. 2. Additional advertising costs of $130 have been incurred during the month of June, but the invoices were not received until July 10 (Use Accounts Payable) 3. Customers having received delivery services in June but for whom invoices had not yet been issued amounted to S4,270. Invoices were issued on July 5. 4, Employees are paid a combined total of $290 per day for a five-day work week from Monday to Friday. As at June 30, a Monday, one day of salaries are unpaid. The next payday is Friday, July 4. No. Date Account Titles and Explanation Debit Credit 1. June 30 July 1 Interest Expense 3840 Interest Payable 3840 2. June 30 ising Expense 130 Accounts Payable 130 uly 10 nts Payable 130 Cash 130 3. June 30 nts Receivable 4270 Service Revenue 4270 July 5 Service Revenue 4270 Accounts Receivable 4270 4. June 30 Salaries Expense 290 Salaries Payable 290 July 4 Salaries Expense 1740 Salaries Payable 1740