Company was organized on January 1, 2010, 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 was on hand.
2. The note payable $20,000 was issued on February 1. It is a 9%, 6-month note.
3. The balance in Insurance Expense is $1,800 the premium on a one-year policy, dated March 1, 2010.
4. Consulting fees are credited to revenue when received. At June 30, consulting fees of $1,500
Are unearned.
5. Graphic revenue earned but unrecorded at June 30 totals $2,000.
6. Depreciation is $2,000 per year.
Instructions.

Journalize the adjusting entries at June 30. (Assume adjustments are recorded every 6 months.) Please help me everyone

Please see the guidelines for posting homework problems:
https://www.askmehelpdesk.com/arts-l...-b-u-font.html

Next you need to learn the proper use of the reputation system. It looks like a homework problem and any normal, intelligent human being would take it as being a homework problem. All I did was provide a link to the guidelines.

We can only provide answers based on what YOU choose to post, and not our ESP abilities, which is apparently what you expect.

Even when something is not homework, you still learn best by attempting it yourself, posting your work and having someone see where you might be going wrong, or by asking questions specifically about what you don't understand - which again would require ESP if you don't say so. But I have a feeling you are not interested in that sort of logic.