Len Kumar started his own consulting firm, Kumar Consulting. on June 1, 2017. The trial balance at lune 30 is as follows. KUMAR CONSULTING Trial Balance June 30, 2017 Debit Credit Cash $6,850 Accounts Receivable 7,000 Supplies 2007 Prepaid Insurance 2.160 Equipment 15.000 $4,245 Accounts Payable 5.200 Unearned Service Revenue 22.007 Common Stock 8,300 Service Revenue 2 00 EN Service Reverse 8,300 Salaries and Wages Expense 4,000 Rent Expense 2.735 $39,752 $39,752 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the following accounts Accumulated Depreciation-Equipment. Salaries and Wages Payable, Depreciation Expense, Insurance Expense. Utilities Experise and Supplies Expense Other data: 1 Supplies on hand at June 30 total $720. 2 A utility bill for $280 has not been recorded and will not be paid until next month. 3 3 The insurance policy is for a year. 4. Services were performed for $4,390 of unearned service revenue by the end of the month 5 5. Salaries of $1.390 are accrued at June 30. M ME C - G - 3 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 6 months Invoices representing $1.030 of Services performed during the month have not been recorded as of June 30 7 Prepare the adjusting entries for the month of June. Or 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 notIndent manually No. Account Titles and Explanation Debit Credit 122 1. Supplies Expense 1207 Supplies 280 2. Utilities Expense Accounts Payable 180 3. Insurance Expense 2 . G QUESLIUI 4 U! 4 Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable 1210AM FI Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue 40 NG Service Revenue Salaries and Wages Expense Rent Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense od Supplies Expense - 735 E KUMAR CONSULTING Adjusted Trial Balance v Debit Credit Cash Accounts Receivable Supplies Prepaid Insurance Equipment accumulated depreciation Accounts Payable DAM 8) G 1 o Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Supplies Expense Utilities Expense Insurance Expense $ $