2A n Kumar started his own consulting firm, Kumar Consulting, on June 1, 2017. Prepare adjusting entries, post balance at June 30 is as follows. to ledger accounts, and prepare adjusted trial balance. (LO 2, 3,4), AP KUMAR CONSULTING Trial Balance June 30, 2017 GLS Debit Credit Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense4,000 Rent Expense $ 6,850 7,000 2,000 2,880 15,000 4,230 5,200 22,000 8,300 2,000 39,730 $39,730 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 Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense