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 Cr. Account Number 101 112 126 130 157 Dr. 7150 6,000 2,000 3,000 15000 201 Account Title Cash Account Receivable Supplies Prepaid insurance Equipment Account payable Unearned Revenue Common stock Service Revenue Salaries and wages expense Rent expense Total 209 4500 4,000 21750 7,900 301 400 726 729 4,000 1,000 38150 38150 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