Problem 4-2A Len Kumar started his own consulting finm, Kumar Consuting, on lune 1, 2017. The trial halance at lune 30 is as fallows. KUMAR CONSULTING rial Balance June 30, 201/ Debit Credit Cash Accounts Receivable Supplies Prepaid Insurance S 6,850 7,000 2,000 2,880 15,000 Accounts Payable Uneamed Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,230 5,200 22,000 8,300 4,000 2,000 $39,730 $39,730 In addition to those accounts listed on the trial halance, 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: 1. Supplies on hand at June 30 total $720. 2. A utility bill for $180 has not been recorded and will not be paid until next month