Current Attempt in Progress Len Steven started his own consulting firm, Steven Consulting, on June 1, 2022. The trial balance at June 30 is as follows. STEVEN CONSULTING Trial Balance June 30, 2022 Debit Credit Cash $ 6,850 Accounts Receivable 7,000 Supplies 1,992 Prepaid Insurance 3,840 Equipment 15,000 Accounts Payable $4,280 Unearned Service Revenue 5,200 Common Stock 21.992 Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 1,090 $39.772 $39.772 In addition to those accounts listed on the trial balance, the chart of accounts for Steven also contains the following accounts: Accumulat In addition to those accounts listed on the trial balance, the chart of accounts for Steven 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 $230 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 $4,400 of unearned service revenue by the end of the month 5. Salaries of $1.290 are accrued at June 30. 6. The equipment has a 5-yea life with no salvage value and is being depreciated at $250 per month for 60 months. 7. Invoices representing $4,330 of services performed by Steven during the month have not been recorded as of June 30. 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) No. Account Titles and Explanation Debit Credit