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
		Debit		Credit
Cash		$ 6,850
Accounts Receivable		7,000
Supplies		1,987
Prepaid Insurance		3,480
Equipment		15,000
Accounts Payable				$ 4,245
Unearned Service Revenue				5,200
Common Stock				21,987
Service Revenue				8,300
Salaries and Wages Expense		4,000
Rent Expense		1,415
		$39,732		$39,732

An addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the following accounts: Accumulated DepreciationEquipment, 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 $250 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 $4,390 of unearned service revenue by the end of the month.
5.		Salaries of $1,350 are accrued at June 30.
6.		The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months.
7.		Invoices representing $4,260 of services performed during the month have not been recorded as of June 30.