Abdullah started his own consulting firm EY Company, on April 1, 2012. The trial balance at June 30 is shown below. 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 . Instructions (a) Prepare the adjusting entries for the month of June. (b) Post the adjusting entries to the ledger accounts. (c) Prepare an adjusted trial balance at June 30,2012