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 $4,000 Prepaid Insurance 12.900 Supplies 1,500 Equipment 111,000 Notes Payable $ 57,600 Accounts Payable 2.700 Unearned Revenue 14,000 A. Heis, Capital 56,000 4,900 A. Heis, Drawings Service Revenue 27,000 Salaries Expense 19,600 1.100 Advertising Expense Repairs Expense Rent Expense 900 1,400 $ 157.300 $ 157,300 Repairs Expense 900 Rent Expense 1.400 $157,300 $ 157,300 Additional Information: 1. 2. The insurance policy was purchased for $ 12,900 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 $ 57,600 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 $ 1,500 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 for the amounts. Round answers to decimal places, eg. 125.) Date Account Titles and Explanation Debit Credit June 1 Prepaid Insurance 12.900 Cash 12.90 June 1 Equipment 111,000 Notes Payable 111,000 111,000 June 8 Cash 14.000 Unearned Revenue 14.00 June 1 Supplies 1.500 Accounts Payable 1.50 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 Round answers to decimal places, eg. 125.) No. Date Account Titles and Explanation Debit Credit 1. June 30 Insurance Expense 12.900 Prepaid Insurance 12.900 2. June 30 Depreciation 111,000 Equipment 111,000 (To record depreciation) June 30 Interest Expense 57.600 57,600 Interest Payable To record interest) 3 June 30 Unearned Rivene 15,000 Service Revue 14,000 June 30 Supplies Experte 1.500 Supolles 1.500