The trial balance before adjustment of Heis Delivery Services at the end of its first month of operations follows: Credit Heis Delivery Services Trial Balance June 30, 2021 Debit Cash $4,000 Prepaid Insurance 14,400 Supplies 1,700 111,000 $57,200 2,000 14.000 Equipment Notes Payable Accounts Payable Unearned Revenue A. Hels. Capital A. Heis, Drawings Service Revenue Salaries Expense Advertising Expense 50,000 3.100 32,000 17.100 1.800 Repairs Expense 800 Question 4 of 4 Advertising Expense 1,800 800 Repairs Expense Rent Expense 1,300 $155,200 $155,200 Additional Information: 1. 2. The insurance policy was purchased for $14,400 on June 1. It has a one-year term. The equipment was purchased for $111.000 on June 1. A two-year, 6% note payable of $57.200 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. $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 $1,700 were purchased on account on June 1. A count of supplies at June 30 shows $300 of supplies on hand. 3. 4. 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 O for the amounts. Round answers to 0 decimal places, e.g. 125.) No. Date Account Titles and Explanation Debit Credit 1. June 1 Insurance Expenser 14,400 and enter Torme amounts. Hound answers to imar places, ag. Debit Credit No. Date Account Titles and Explanation 1 June 30 Prepaid Insurance To Insurance Expense 2 June 30 Depreciation Expense Equipment | (To record depreciation) June 30 Interest Expense To interest Payable Account (To record interest) June 3 30 Uned Revenue Free Account June 30 Ses Expo usting the Accounts Question 4 of 4 - /20 III 2 30 Depreciation Experise Equipment (To record depreciation) June 30 Interest Expense To Internat Payable Account (To record interest) 3. June 30 Uneaed Revenue Revenue Account June 30 Supplies Expense To Supplies Account List of Accounts Save for Late Last saved 4 minutes ago Saved work will be auto-submitted on the due date. Auto- submission can take up to 10 minutes. Attempts: 0 of 5 used Submit