1 Normal No Spac.. Heading 1 Heading 2 Tate Subtitle Subtle Em. Emphasis Intense .. Styles P4-2A Prepare adjusting entries, post to ledger accounts, and prepare adjusted trial balance. LO 2, 3,4), AP 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 4Services were performed for $4,100 of unearned service revenue by the end of the month. 5Salaries of $1,250 are accrued at June30. 6.The equipment has a 5-year 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 30o * Prepare the adjusting entries for the month of June. Post the adjusting entries to the ledger accounts. Enter the totals from beginning account balances. (Use T-accounts) the trial balance as Prepare an adjusted trial balance at June 30, 2017