Alpha's Graphics was organized on January 1, 2020, by Gabriel Alpha. At the end of the first 6 months of operations, the trial balance contained the following accounts. Debits Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Credits 9,000 Notes Payable 14,300 Accounts Payable 47,000 Share Capital-Ordinary 2,400 Service Revenue 29,700 3,500 18,000 8,700 22,000 62,500 2,000 1,600 1,700 111,200 111,200 Analysis reveals the following additional data. 1. The 3,500 balance in Supplies Expense represents supplies purchased in January. At June 30, 1,800 of supplies are on hand. 2. The note payable was issued on February 1. It is a 9%, 6-month note. 3. The balance in Insurance Expense is the premium on a one-year policy, dated April 1, 2020. 4. Service revenues are credited to revenue when received. At June 30, services revenue of 1,200 are unearned. 5. Revenue for services performed but unrecorded at June 30 totals 2,200. 6. Depreciation is 2,000 per year. Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation 1. June 30 2. June 30 3. June 30 4. June 30 5. June 30 6. June 30