Problem 3-6A (Part Level Submission) Marigold Corp. was organized on January 1, 2019, by Krystal Sommer. At the end of the first 6 months of operations, the trial balance contained the accounts shown below Debits Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Credits $24,000 9,000 22,100 46,700 5,600 $8,800 Notes Payable 13,800 Accounts Payable 43,000 Common Stock 2,400 Sales Revenue 30,500 Service Revenue 3,700 2,000 1,500 1,700 $107,400 $107,400 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 8%, 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 $1,200 is unearned 5. Revenue for services performed but unrecorded at June 30 totals $2,400 6. Depreciation is $2,500 per year