Current Attempt in Progress

Len Gary started his own consulting firm, Gary Consulting, on June $1,2025.$ The trial balance at June $30$ is as follows.

In addition to those accounts listed on the trial balance, the chart of accounts for Gary also contains the following accounts:

Accumulated Depreciation$-$Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense,

and Supplies Expense.

Other data:

Supplies on hand at June $30$ total $$970.$

A utility bill for $$430$ has not been recorded and will not be paid until next month.

The insurance policy is for a year.

Services were performed for $$4,350$ of unearned service revenue by the end of the month.

Salaries of $$1,500$ are accrued at June $30.$

The equipment has a $5-$year life with no salvage value and is being depreciated at $$254$ per month for $60$ months.

Invoices representing $$4,150$ of services performed by Gary during the month have not been recorded as of June $30.$

$($a$)$

post the adjusting entries to the ledger accounts. enter the totals from the trial balance as beginning account balances.