Len Mark started his own consulting firm, Mark Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Mark Consulting Trial Balance June 30, 2025 Debit Credit Cash $6,990 Accounts Receivable 7,140 Supplies 2,140 Prepaid Insurance 3,060 Equipment 15.120 Accounts Payable $4,370 Unearned Service Revenue. 5,340 Common Stock Service Revenue 22,140 8.440 Debit Credit Cash $6,990 Accounts Receivable 7,140 Supplies 2,140 Prepaid Insurance 3,060 Equipment 15,120 Accounts Payable Unearned Service Revenue $4,370 5,340 Common Stock 22,140 Service Revenue 8,440 Salaries and Wages Expense 4,140 Rent Expense 1,700 $40,290 $40,290 In addition to those accounts listed on the trial balance, the chart of accounts for Mark 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 $860. 2. A utility bill for $320 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 $4,240 of unearned service revenue by the end of the month. 5. Salaries of $1,390 are accrued at June 30. 6. The equipment has a 5-year life with no salvage value and is being depreciated at $252 per month for 60 months. 7. Invoices representing $4,040 of services performed by Mark during the month have not been recorded as of June 30. No. Account Titles and Explanation Debit Credit 1 Supplies Expense Supplies 2 Utilities Expense Accounts Payable 3. Insurance Expense Prepaid Insurance 4 Unearned Service Revenue 5: e Service Revenue Salaries and Wages Expense Salaries and Wages Payable 2140 4050 2280 4200 2750 2140 4050 2280 4200 2750