please prepare adjusting entries and explain the steps for me

*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. Cash Accounts Receivable Equipment Insurance Expense Salaries and Wages Expense Supplies Expense Advertising Expense Rent Expense Utilities Expense Debit $ 8,600 14,000 45,000 2,700 30,000 3,700 1,900 1,500 1,700 $109,100 Notes Payable Accounts Payable Owner's Capital Sales Revenue Service Revenue Credit $ 20,000 9,000 22,000 52,100 6,000 $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 $1,300 are unearned. 5. Revenue for services performed but unrecorded at June 30 totals $2,000. 6. Depreciation is $2,250 per year