Question 6 of 10 8.04 / 10 III The trial balance before adjustment of Heis Delivery Services at the end of its first month of operations follows: Credit Hels Delivery Services Trial Balance June 30, 2021 Debit Cash $5,600 Prepaid Insurance 17,000 Supplies 1,400 Equipment 104,000 Notes Payable Accounts Payable Unearned Revenue A. Heis, Capital A. Heis, Drawings 3,400 Service Revenue Salaries Expense 16,000 Advertising Expense 1,400 Repairs Expense 800 Rent Expense 1,600 $63,000 2,200 17,000 45,000 24.000 Additional Information: 1. 2. The note payable was issued on June 1 to purchase the equipment. The note is due in two years, on June 1, 2023, 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. Additional advertising costs of $200 have been incurred during the month of June, but the invoices were not received until July 10 Customers having received delivery services in June but for whom invoices had not yet been issued amounted to $4,000, Invoices were issued on July 5. Employees are paid a combined total of $400 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. 3. 4 Prepare the adjusting entry at June 30 and subsequent entry lif required) in July for each of the above 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 for the amounts.) Debit Credit No. Date Account Titles and Explanation June 315 1. Interest Expense 30 315 Interest Payable July ENG 200 O 8.047 10 1. June 30 Interest Expense 315 Interest Payable 315 July 1 Interest Payable 315 Cash 315 2. June 30 Advertising Expense 200 Accounts Receivable 200 July 10 200 Accounts Receivable Advertising Expense 200 June 30 Unearned Revenue 4000 Service Revenue 4000 July 5 Accounts Receivable 4000 4000 Service Revenue 1 TH