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, 2017 Debit Credit Cash $5,090 Prepaid Insurance 15,480 Supplies 1,520 Equipment 108,240 Notes Payable $62,960 Accounts Payable 2,700 Unearned Revenue 16,820 A. Heis, Capital 50,000 A. Heis, Drawings 4,370 Service Revenue 22,100 Salaries Expense 16,230 Advertising Expense 1,600 Maintenance Expense 740 Rent Expense 1,310 $154,580 $154,580 Additional Information: The insurance policy was purchased for $15,480 on June 1. It has a one-year term. 1. The equipment was purchased for $108,240 on June 1 . A two-year, 6% note payable of $62,960 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. 2. $16,820 of deposits received in advance of delivery services being provided were collected from customers on June 8 and recorded to Unearned Revenue. One half (1/2) of the total amount received was determined as having been earned by June 30. 3. Supplies of $1,520 were purchased on account on June 1. A count of supplies at June 30 shows $340 of supplies on hand. 4. 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 O decimal places, e.g. 125.) Date Account Titles and Explanation Debit Credit lat. 2. 3. 4. 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 O decimal places, e.g. 125.) Debit Account Titles and Explanation Credit No Date 1. June 30 2. June 30 (To record the depreciaton expense for equipment purchased.) June 30 To record interest on notes payable.) 3. June 30 June 30