Len Kumar started his own consulting firm, Kumar Consulting, on June $1,2017.$ The trial balance at June $30$ is as follows.

KUMAR CONSULTING

Trial Balance

June $30,2017$

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 Expense,

and Supplies Expense.

Other data:

Supplies on hand at June $30$ total $$720.$

A utility bill for $$280$ has not been recorded and will not be paid until next month.

The insurance policy is for a year.

Services were performed for $$4,210$ of unearned service revenue by the end of the month.

Salaries of $$1,340$ are accrued at June $30.$

The equipment has a $5-$year life with no salvage value and is being depreciated at $$250$ per month for $60$ months.

Invoices representing $$4,000$ of services performed during the month have not been recorded as of June $30.$

$($a$)$

Prepare the adjusting entries for the month of June. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the

amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$