The Carter Chiropractic Service is owned by Jon Carter. After six months of operation, the June 30, 20xx, worksheet was begun. The balance of the Capital account reflects investments made by Jon Carter. The balance of the Withdrawals (similar to Dividends in a Corporate structure) account represents monies withdrawn by the owner for personal use. The following information is also available: Cleaning supplies of $316 are on hand. Prepaid insurance represents the cost of a one-year policy purchased on January 1. Six of the seven months' worth of rent in Prepaid Rent has now been used. The cleaning equipment and the truck are depreciated at the rate of 20 percent per year (10 percent for each six-month period). The unearned revenue represents a six-month payment in advance made by a customer on May 1 when the job began. Calculate what has now been earned and record the adjusting entry.