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

Abdullah started his own consulting firm EY Company, on April 1, 2012. The trial balance at June 30 is shown below. EY COPANY TRIAL BALANCE 30 JUNE, 2012 Account Number 101 112 126 130 157 201 Account Title Dr. Cr. Cash 7150 Account Receivable 6,0001 Supplies 2,000 Prepaid insurance 3,000 Equipment 15000 Account payable 4500 Unearned Revenue 4,000 Common stock 21750 Service Revenue 7,900 Salaries and wages expense 4,000 Rent expense 1,000 Total 3815038150 209 301 400 726 729 1. Supplies on hand at June 30 are $750. 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 2 years. 4. $1,200 of the balance in the unearned service revenue account remains unearned at the end of the month. 5. June 30 is a Tuesday, and employees are going to be paid on Thursday. EY Consulting has three employees, who are paid $900 each for a 5-day work week. 6. Depreciation is $300 on equipment per month. 7. Invoices representing $1,200 of services performed during the month have not been recorded as of June 30