The trial balance before adjustment of Heis 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 12,300 Supplies 1,400 Equipment 117,600 Notes Payable $76,200 Accounts Payable 2,200 Unearned Revenue 14,000 A. Heis, Capital 45,000 A. Heis, Drawings 3,100 Service Revenue 21,000 Salaries Expense Repairs Expense Rent Expense 15,400 Advertising Expense 1,100 700 1,800 Additional Information: $158,400 $158,400 1. The insurance policy was purchased for $12,300 on June 1. It has a one-year term. 2. 3. The equipment was purchased for $117,600 on June 1. A two-year, 6% note payable of $76,200 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 4. Supplies of $1,400 were purchased on account on June 1. A count of supplies at June 30 shows $310 of supplies on hand. 30. 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.)