16 7. 1 Other data: 2 5. 3. 4 5. 6. 7 June 30, 2022 Cash 1 2 3 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Debit $6,850 7,000 2007 In addition to those accounts listed on the trial balance, the chart of accounts for Charles also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expanse, Insurance Expensa, Utilities Expense and Supplies Expense 3.25 15,000 4,000 1645 $39,742 Credit No. Account Titles and Explanation $4235 5.200 22.007 8,300 $39,742 Supplies on hand at June 30 total $720 Autility bill for $250 has not been recorded and will not be paid until next month. Prepare the adjusting entries for the month of June. (If no entry is required, select "No Entry" for the account titles and enter for the amounts Credit account titles are automatically Indented when the amount is entered. Do not indent manually) -/10 The insurance policy is for a year. Services were performed for $4,160 of unearned service revenue by the end of the month. Salaries of $1,260 are accrued at June 30. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. Invoices representing $4,400 of services performed by Charles during the month have not been recorded as of June 30, Debit Credit 1

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