10. Pamela Quinn started her own consulting firm, Quinn Consulting, on June 1, 2022. The trial balance at June 30 is as shown below. QUINN CONSULTING Trial Balance June 30, 2022 Debit Credit. Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 8,800 3,000 4,800 2,500 12,000 4,500 4,000 19,100 9,000 4,000 1,500 $36.600 $36.600 In addition to those accounts listed on the trial balance, the chart of accounts for Quinn Consulting also contains the following accounts: Accumulated Depreciation Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. $1,900 of supplies were used as of June 30. 2. Utility costs incurred but not paid are $450. 3. The insurance policy is for 2 years. 4. $2,900 of the balance in the Unearned Service Revenue account has been earned at the end of the month. 5. The equipment has a 5-year life with no salvage value and is being depreciated at $200 per month for 60 months. Instructions Prepare the adjusting entries on June 30. Assume no other adjusting entries have been made. Skip a line between each transaction. Date Description Debit Credit