Salzer Graphics was established on 1 January 2013 by Jill Salzer. At the end of the first 6 months of operations, the trial balance contained the following accounts Analysis reveals the following additional data. The $3700 balance in Supplies Expense represents supplies purchased in January. As 30 June, $1300 of supplies was on hand. The note payable was issued on 1 February. It is a 12%, 6-month note. The balance in Insurance Expense is the premium on a 1-year policy, dated 1 March 2013. Consulting fees are credited to revenue when received. As at 30 June, consulting fees of $1100 are unearned. Graphic revenue earned but unrecorded as at 30 June totals $2000. Depreciation is $3000 per year. Journalise the adjusting entries as at 30 June. (Assume adjustments are recorded ever) 6 months.) Prepare an adjusted trial balance. Prepare an income statement and statement of changes in equity for the 6 months ended 30 June and a statement of financial position as at 30 June