Problem 3-1A (Part Level Submission) Joey Cuono started his own consulting firm, Cuono Company, on June 1, 2014. The trial balance at June 30 is shown below.

CUONO COMPANY Trial Balance June 30, 2014
Account Number	Debit	Credit
101	Cash	$6,004
112	Accounts Receivable	5,842
126	Supplies	2,213
130	Prepaid Insurance	4,140
157	Equipment	11,040
201	Accounts Payable	$4,243
209	Unearned Service Revenue	4,113
311	Common Stock	17,797
400	Service Revenue	8,174
726	Salaries and Wages Expense	3,999
729	Rent Expense	1,089
$34,327	$34,327

In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Company also contains the following accounts and account numbers: No. 158 Accumulated DepreciationEquipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data:

1.	Supplies on hand at June 30 are $742.
2.	A utility bill for $191has not been recorded and will not be paid until next month.
3.	The insurance policy is for a year.
4.	$2,074of unearned service revenue has been earned at the end of the month.
5.	Salaries of $1,720are accrued at June 30.
6.	The equipment has a 5-year life with no salvage value. It is being depreciated at $230per month for 48 months.
7.	Invoices representing $1,052of services performed during the month have not been recorded as of June 30.

(a) Prepare the adjusting entries for the month of June.(Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	June 30
2.	June 30
3.	June 30
4.	June 30
5.	June 30
6.	June 30
7.	June 30