Accounts payable Accounts receivable Accumulated depreciation, equipment Cash Common stock Depreciation expense, equipment Dividends Equipment Insurance expense Prepaid insurance Retained earnings Salaries expense Salaries payable Service revenue Supplies Supplies expense Unearned service revenue Utilities expense Data Table The trial balanoe of Lusch Landscaping, Ina, at June 3D, 2016, and the data nended for the month-end adjustments fallaw EEE (Click the icon to view the trial balance.) Read the requ rements (Cick the icon to view the adjustment data.) Lusch Landscaping. Inc Trial Balance June 30, 2018 Requirement 1. Journalize the adjusting entries. (Record debits first, than crecits. Exclude explanatians from any joumal entries.) a. Insurance coverage stil remaining at June 30, $90O Debit S 13, 39 Credit ournal Entry Date Debit Credit Accounts receivable Prepaid insurance 2,4 S 34,100 b. Supplies used during the month, $800 Accounts payable Salaries payable Uncamed service rewenue Common stock Retained earnings 2,500 Journal Entry 3,000 50,000 44,600 Date Credit Service revenue Salaries cxpense Insurance expense Depreciation expense, equipment Utlities expense Supplies expense Total 8,400 e. Depreciation for the month, $2,000 Journal Entry Date Debit 142,6CO142,600 Trial Balance d. Accrued utiities expense at June 30, $300 (use Accounts payable as the liability account needed) June 30, 2016 Journal Entry Debit Credit Date Debit $ 13,900 39,400 2,400 Prepaid insurance 2,400 e. Accrued salaries at June 30, $1,100 S 34,100 Journal Entry Accounts payable Salaries payable Uncamed servioe revenu Common stock Retained earnings 2,500 Date Debit 50,000 44,600 9,700 Service revenue Salaries expense Insurance expense Depreciation expense, equipment Utilities expense Supplies expense Tatal 8,400 f. Service revenue still unearned at June 30, $1,50D 3,900 Journal Entry Date Debit Credit $142,600 S 142 800 equiremen 2. T e unad usted balances te ve been entere Rawiaw tha adjusting antrias trom Raquirament 1 n. Caloulate the n te T o ts for you. Post the a using entnes o he Te co unts. Reference te posted ar unts by letters, a through a alale e a usted blan e n each account se ar posing eference to show te ending balance o e c account. Accounts receivable Prepaid insurance Bal 29,400 ILI |Bal 2400 13,900 Suppliss Accumulated depraciation, Equip. Bel Bal 34,100 Accounts payable Salarles payable abc, d e, f) Requirement 4. How will the company use the adjusted trial balance? The company will use the adjusted trial balance to