Samwise Gamgee started his own hospitality consulting firm, Gamgee Company, on June 1, 2004. Gamgee Company performs feasibility studies to determine if restaurants should be opened at certain locations. The trial balance at June 30 is as follows. LO6 GAMGEE COMPANY Trial Balance June 30, 2004 Account Number Debit Credit 100 Cash $ 7,750 110 Accounts Receivable 6,000 120 Prepaid Insurance 2,400 130 Supplies 2,000 135 Office Equipment 15,000 200 Accounts Payable $ 4,500 230 Unearned Service Revenue 4,000 311 Common Stock 21,750 400 Service Revenue 7,900 510 Salaries Expense 4,000 520 Rent Expense 1,000 $38,150 $38,150 In addition to those accounts listed on the trial balance, the chart of accounts for Gamgee Company also contains the following accounts and account numbers: No. 136 Accumulated Depreciation—
Office Equipment, No. 210 Utilities Payable, No. 220 Salaries Payable, No. 530 Depreciation Expense, No. 540 Insurance Expense, No. 550 Utilities Expense, and No. 560 Supplies Expense.
Other data:
1. Supplies on hand at June 30 are $1,300.
2. A utility bill for $150 has not been recorded and will not be paid until next month.
3. The insurance policy is for a year.
4. $2,500 of unearned service revenue has been earned at the end of the month.
5. Salaries of $1,500 are accrued at June 30.
6. The office equipment has a 5-year life with no salvage value. It is being depreciated at $250 per month for 60 months.
7. Invoices representing $3,000 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. Use J3 as the page number for your journal.

(b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances and place a check mark in the posting reference column.

(c) Prepare an adjusted trial balance at June 30, 2004.