Michael Davidson started his own hospitality consulting firm, Star Company, on June 1, 2008. Star Company performs feasibility studies to determine if restaurants should be opened at certain locations. The trial balance at June 30 is as follows.

In addition to those accounts listed on the trial balance, the chart of accounts for Star Company also contains the following accounts and account numbers: No. 136 Accumulated Depreciation— Office Equipment, No. 210 Utilities Payable, No. 220 Salaries Payable, No. 530 Depreciation Expense, No. 540 Insurance Expense, No. 550 Utilities Expense, and No. 560 Supplies Expense.
Other data:
1. $500 of supplies has been used during the month.
2. A utility bill for $200 has not been recorded and will not be paid until next month.
3. The insurance policy is for two years.
4. $1,000 of unearned service revenue has been earned at the end of the month.
5. Salaries of $600 are accrued at June 30.
6. The office equipment has a five-year life with no salvage value. It is being depreciated at $200 per month for 60 months.
7. Invoices representing $1,000 of services performed during the month have not been recorded as of June 30.
(a) Prepare the adjusting entries for the month of June. Use J3 as the page number for your journal.
(b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances, and place a check mark in the posting reference column.
(c) Prepare an adjusted trial balance at June 30,2008.

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STAR COMPANY Trial Balance June 30. 2008 Account Number DebitCredit 7,700 4,000 2400 1.500 11,000 10 Cash 110 Accounts Receivable 120 Prepaid Insurance 130 Supplies 135 Office Equipment 200 Accounts Payable 230 Unearned Service Revenue 31 Common Stock 320 Retained Earnings 400 Service Revenue 510 Salaries Expense 520 Rent Expense 3,500 3,000 19.100 6,000 4.000 1.000 $31.600 $31.600