hi! please explain why we should make an adjusting entry for the transaction on number 2. it says 'has not been recorded and will not be paid until next month' but why we still need an adjusting entry? please explain me, thank you

Other data: 1. Supplies on hand at June 30 are 340. 2. A utility bill for 185 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. 2,500 of unearned service revenue is recorded for services performed at the end of the month. 5. Salaries of 1,600 are accrued at June 30. 6. The equipment has a 4-year life with no residual value. It is being depreciated at 300 per month for 48 months. 7. Invoices representing 2,400 of services performed during the month have not been recorded as of June 30. Instructions (a) Prepare the adjusting entries for the month of June. Use J3 as the page number for