Problem 4-2A Len Kumar started his own consulting firm, Kumar Consulting, on June 1, 2017. The trial balance at June 3D is as fo ows R CONSULTING Trial Balance Debit Credit $ 6,850 ,000 1,982 2,160 15,000 Cash Accounts Receivable Prepaid nsurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,270 5,200 21,982 8,300 4,000 2,760 52 tn addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the fallowing accounts: Accumulated Deprecistion-Equipment, Salaries and Wages Payable, Depretiation Expense, Insurance Expense, Utilities Expense, and Supplies Expense other data 1. Supplies on hand at June 30 total $720. 2. A utility bi for $220 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 $4,380 of unearned service revenue by the end of the month. 5. Salares cf S1, 320 are eccrued 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 . Invoices representing $4,400 of services performed during the month have not been recorded as of June 30. Prepare the adjusting entries for the month of une. (If no entry is requwred, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent nanualy.) No. Account Titles and Explanation Debit Credit 3. S