Gabriels Graphics Company Was Organized On January 1 2020 By Gabriel Medina At The End Of The First 6 Months Of Operations The Trial Balance Contained The Following Accounts

 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 $1,300 are unearned.5. Revenue for services performed but unrecorded at June 30 totals $2,000.6. Depreciation is $2,250 per year.
Instructionsa. Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.)b. Prepare an adjusted trial balance.c. Prepare an income statement and owner’s equity statement for the 6 months ended June 30 and a balance sheet at June 30. 
 
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