Question 1 The trial balance before adjustment of Hels Delivery Services at the end of its first month of operations follows: Heis Delivery Services Trial Balance June 30, 2021 Debit Credit Cash $5,000 Prepaid Insurance 14,100 Supplies 1,800 Equipment 113,400 Notes Payable $58,200 Accounts Payable 2,700 Unearned Revenue 14,000 A. Heis, Capital 50,000 A. Heis, Drawings 3,900 Service Revenue 32,000 Salaries Expense 15,100 Advertising Expense 1,700 Repairs Expense 700 Rent Expense 1,200 $156,900 $156,900 Additional Information: 1. The insurance policy was purchased for $14,100 on June 1. It has a one-year term. 2. The equipment was purchased for $113,400 on June 1. A two-year, 6% note payable of $58,200 was issued on June 1 to purchase the equipment; the remainder was paid in cash. Interest is payable on the first of each month. The equipment is expected to have a useful life of 10 years. 3. $14,000 of deposits received in advance of delivery services being performed were collected from customers on June 8 and recorded to Unearned Revenue. One half (1/2) of the related services were provided by June 30. Supplies of $1,800 were purchased on account on June 1. A count of supplies at June 30 shows $260 of supplies on hand. Prepare the original entry in June for each of the above four transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 125. No. Date Account Titles and Explanation Debit Credit 2. 3