\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ General Journal } \\ \hline Date & Description & Post ref. & Debit & Credit \\ \hline & ^ & (12) & 0 & 0 \\ \hline & ^ & & 0 & 0 \\ \hline & To record June rent expense. & & & \\ \hline & ^ & (13) & 0 & 0 \\ \hline & ^ & & 0 & 0 \\ \hline & To record June insurance expense. & & & \\ \hline & ^ & (14) & 0 & 0 \\ \hline & ^ & & 0 & 0 \\ \hline & To record June depreciation on equipment. & & & \\ \hline & & (15) & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record estimated June utilities expense. & & & \\ \hline & ^ & (16) & 0 & 0 \\ \hline & ^ & & 0 & 0 \\ \hline & To record portion of advance payment earned in June & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} ZHOU KARATE SCHOOL \\ Unadjusted Trial Balance \\ June 30 \end{tabular}} \\ \hline & Debit & & Credit \\ \hline Cash & $ & $ & 0 \\ \hline Accounts Receivable & 0 & & 0 \\ \hline Prepaid Rent & 0 & & 0 \\ \hline Prepaid Insurance & 0 & & 0 \\ \hline Equipment & 0 & & 0 \\ \hline Accounts Payable & 0 & & 0 \\ \hline Unearned Karate Fees & 0 & & 0 \\ \hline Common Stock & 0 & & 0 \\ \hline Karate Fees Earned & 0 & & 0 \\ \hline Advertising Expense & 0 & & 0 \\ \hline Repairs Expense & 0 & & 0 \\ \hline Wages Expense & 0 & & 0 \\ \hline Totals & $ & $ & 0 \\ \hline \end{tabular} Transaction Entries, Posting, Trial Balance, and Adjusting Entries Zhou Karate School began business on June 1. Transactions for June are as follows: Required Using the following accounts; Cash; Accounts Receivable; Prepaid Rent; Prepaid Insurance; Equipment; Accumulated Depreciation-Equipment; Accounts Payable; Utilities Payable; Unearned Karate Fees; Common Stock; Karate Fees Earned; Advertising Expense; Repairs Expense; Wages Expense; Rent Expense; Insurance Expense; Depreciation Expense-Equipment; and Utilities Expense. a. Record the transactions in the general journal. b. Post the transactions to the ledger accounts. c. Prepare an unadjusted trial balance as of June 30 . d. Prepare and record the adjusting entries for rent expense, insurance expense, depreciation expense, utilities expense, and karate fees earned in the general journal. Depreciation expense for June is $175 and estimated utilities expense for June is $320. Post the adjusting entries to the ledger accounts in part b