Ken Lumas started his own consulting firm, Lumas Consulting, on June 1, 2014.

The trial balance at June 30 is as follows.

LUMAS CONSULTING Trial Balance June 30, 2014 Debit Credit Cash $ 6,850 Accounts Receivable 7,000 Supplies 2,000 Prepaid Insurance 2,880 Equipment 15,000 Accounts Payable $ 4,230 Unearned Service Revenue 5,200 Common Stock 22,000 Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 2,000 $39,730 $39,730 In addition to those accounts listed on the trial balance, the chart of accounts for Lumas 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.
3 The insurance policy is for a year.
4 Services were performed for $4,100 of unearned service revenue by the end of the month.
5 Salaries of $1,250 are accrued 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.
7 Invoices representing $3,900 of services performed during the month have not been recorded as of June 30.
Instructions

(a) Prepare the adjusting entries for the month of June.

(b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-accounts.)

(c) Prepare an adjusted trial balance at June 30, 2014.