6/s0 Bal 30 DEPRECIATION EXPENSE -Jun Bal 410 Bal P4-2A KUMAR CONSULTING Trial Balance June 30, 2017 Prepare adjusting entries, post to ledger accounts, and prepare adjusted trial (LO Len Kumar started his own consulting firm, Kumar Consulting, on June 1,2017 The trial balance at June 30 is as follows In addition to those ace the trial balance, the chart of accounts ). AP Debit $ 6,850 Cash Credit Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock 7,000 for Kumar also contains the following accounts: Accumulated Depreciation- 2,880 :120Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 15,000 s 4,230 5,200 22,000 8,300 1.Supplies on hand at June 30 total $720.2 180 2.A utility bill for $180 has not been recorded and will not be paid until next month. . 3.The insurance policy is fora year. o mo 4Services were performed for $4,100 of unearned service revenue by Service Revenue Salaries and Wages Expense Rent Expense 4,000 2,000 $39,730 $39,730 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 7Invoices representing $3,900 ofservices performed during the month have notbeen 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 balan as beginning account balances. (Use T-accounts.) (c) Prepare an adjusted trial balance at June 30, 2017