Question 21 The trial balance before adjustment of eit Delivery Services at the end of its first month at operations follows: Hels Delivery Services Trial Balance June 30, 2021 Debit Credit Cash $6,000 Prepaid Insurance 15,000 Supplies 2,000 Equipment 109,00 Notes Payable 557,000 Accounts Payable 2,000 Uneamed Ravenue 16.000 A. Hels, Capital 50,000 A. Heis, Drawings 5.000 Service Revenue 28,000 Salaries Expense 19.000 Advertising Expense Repairs Expense 000 Rent Expense 1.900 1162.000 $10.00 Additional Information 1 The insurance policy was purchased for 535,000 on June 1. It has a one-year term 2 The equipment was purchased for $109.500 June 1. Atoare payable of 157,000 was issued on June 1 to purchase the equipment the remainder was pain cash. Interest is payable on the first of each month Thement is expected to have a life of 10 years 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 $109,800 on June 1. A two year, 6% note payable of $57,000 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. $16,000 of deposits received in advance of delivery services being performed were collected from customers on June 8 and recorded to Uneamed Revenue. One (1/2) of the related services were provided by June 30. 4. Supplies of $2,000 were purchased on account on June 1. A count of supplies at June 30 shows $210 of supplies on hand. Prepare the original entry in June for each of the above four transactions. (Credit account titles are automatically indented when ansiount is entired. Do not indien manually. Il no entry is required, select "No Entry for the account titles and enter for the amounts, Round answers to decimal places. 123) No. Date Account Titles and Explanation Debit Credit 1 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 for the amounts. Round answers to decimal places.. 125 ) No Debit Date Accountities and Explanation June 30 Credit June 30 (To record depreciation) June 30 (Te record interest June 30 3 June 30 SHORTS