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		$5,500
Prepaid Insurance		15,000
Supplies		1,700
Equipment		115,800
Notes Payable				$62,800
Accounts Payable				2,900
Unearned Revenue				18,000
A. Heis, Capital				50,000
A. Heis, Drawings		5,000
Service Revenue				30,000
Salaries Expense		16,700
Advertising Expense		1,300
Repairs Expense		700
Rent Expense		2,000
		$163,700		$163,700

Additional Information:

1.		The insurance policy was purchased for $15,000 on June 1. It has a one-year term.
2.		The equipment was purchased for $115,800 on June 1. A two-year, 6% note payable of $62,800 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.
3.		$18,000 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.
4.		Supplies of $1,700 were purchased on account on June 1. A count of supplies at June 30 shows $390 of supplies on hand.

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.)

No.		Date	Account Titles and Explanation	Debit	Credit
1.		June 1June 8June 30
2.		June 1June 8June 30
3.		June 1June 8June 30
4.		June 1June 8June 30

Prepare subsequent adjusting entry at June 30 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.)

No.		Date	Account Titles and Explanation	Debit	Credit
1.		June 30
2.		June 30
			(To record depreciation)
		June 30
			(To record interest)
3.		June 30
4.		June 30