*P3.6A (LO 2, 3, 4, 5) Financial Statement Gabriel's Graphics Company was organized on January 1, 2020, by Gabriel Media. At the end of the first 6 months of operations, the trial balance contained the following accounts. Prepare adjusting entries, adjusted trial balance, and financial statements using appendix 3-54 CHAPTER 3 Adjusting the Accounts Debit Credit Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Notes Payable Accounts Payable Owner's Capital Sales Revenue Service Revenue $ 20,000 9,000 00 52.100 6,000 $ 8,600 14.000 45,000 2.700 30,000 3,700 1.900 1,500 1,700 $109,100 $109,100 Analysis reveals the following additional data. 1. The $3.700 balance in Supplies Expense represents supplies purchased in January. At June 30, $1,300 of supplies are on hand. 2. The note payable was issued on February 1. It is a 6%, 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 S1,300 are unearned