Len Kumar started his own consulting firm. Kumar Consulting on June 1, 2017 the trial balance at June 30 is as follows.

In addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the following accounts: Accumulated Depreciation Equipment, Salaries and Wages Payable, Depreciation Expense. Insurance Expense Utilities Expense and Supplies Expense
Other data:
1. Supplies on hand at June 30 total $720.
2. A utility bill for $180 has not been recorded and will not be paid until next month.
3. The insurance policy is for a year.
4. Services were performed for $4,100 of unearned service revenue by the end of the month.
5. Salaries of $1250 are accrued at June 30.
6. The equipment has a 5-vear life with no salvage value and is being depreciated at $250 per month for 60 months.
7. Invoices representing $3,900 of services performed during the month have not been recorded as of June 30.
Instructions
(a) Prepare the adjusting entries for the month of June.
(b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-accounts)
(c) Prepare an adjusted trial balance at June 30. 2017.

KUMAR CONSULTIN Trial Balance June 30, 2017 Debit Credit 6,850 7,000 2.000 2.880 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 4,230 5,200 22,000 8,300 4,000 2,000 S39,730 $39,730