Problem 3-6A Sommer Graphics Company was organized on January 1, 2017, by Krystal Sommer. At the end of the first 6 months of operations, the trial balance contained the accounts shown below. Deits Credits 9,000 Notes Payable 14,300 Accounts Payable 44,000 Common Stock 3,000 Sales Revenue Cash Accounts Receivable Equipment Insurance Expense Salarles and Wages Expense29,800 Supplies Expense Advertising Expense Rent Expense UtiliRies Expense $20,000 8,700 21,900 52,800 Service Revenue 1,900 1,700 1,900 $109,000 $109,000 Analysis reveals the following additional data. Tie $3,400 balance in Supplies Expense represents supplies purchased in January. At June 30, Th.e note payable was issued on February 1. It is a 9%, 6-month note. The balance in Insurance Expense is the premium on a one-year policy, dated March 1, 2017 4. Service revenues are credted to revenue when received. At June 30, service revenue of $1,500 is unearned 1,700 of supplies was on hand. 1 2 3 5, Revenue for services performed but unrecorded at June 30 totals $1,700 6. Depreciation is $2,000 per year. ournalize 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