Problem 4-2A (Part Level Submission) 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 Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and wages Expense Rent Expense $ 6,850 7,000 2,012 3,840 15,000 s 4,235 5,200 22,012 4,000 1,045 39,747 $39,747 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and wages Other data: 1. Supplies on hand at June 30 total $720. 2. A utility bill for $210 has not been recorded and will not be paid untl next month. 3. The insurance policy is for a year 4. Services were performed for $4,320 of unearned service revenue by the end of the month. 5. Salaries of $1,470 are accrued at June 30. . The eqipment has a 5-year le with no salvage value and is being depreciated at $250 per 60 months. Invoices representing $4,140 of services performed during the month have not been recorded as of June 30. 7. Prepare the adjusting entries for the month of June. (If no entry is required, 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 manually.) No. Account Titles and Explanation Debit Credit