Attempts: 1 of 8 used Using multiple attempts will impact your score. 10% score reduction after attempt 5 (b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use TAccounts) (Post entries in the order of journal entries presented in the previous question). In addition to those accounts listed on the trial balance, the chart of accounts for Brian also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. Supplies on hand at June 30 total $920. 2. A utility bill for $380 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. Services were performed for $4,300 of unearned service revenue by the end of the month. 5. Salaries of $1,450 are accrued at June 30. 6. The equipment has a 5 year life with no salvage value and is being depreciated at $253 per month for 60 months. Utilities Expense Accounts Payable 380 3. Insurance Expense 260 Prepsid imurance 4. Unearned Service Rewnue Service Revenut 5. Salaries and Wages Luense 1450 Salaries and Wakes Payable 6. Depreciation Expense 253 Accumulated Depreciation-Equipment 7. Accounts Receivabl Prepaid Insurance Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Len Brian started his own consulting firm, Brian Consulting, on June 1.2025. The trial balance at June 30 is as follows. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{BrianConsultingTrial8=sgeJune30=55} \\ \hline & Debit & Credit \\ \hline Cash & $7.050 & \\ \hline Accounts Reccivable & 7.200 & \\ \hline Supplies & 2.200 & \\ \hline Prepaid Insurance & 3,120 & \\ \hline Equipment & 15,180 & \\ \hline Accounts Payable & & $4,430 \\ \hline Unearned Service Revenue & & 5,400 \\ \hline Common Stock & & 22,200 \\ \hline Service Revenue & & 8.500 \\ \hline Salaries and Wages Expense & 4,200 & \\ \hline \end{tabular} (a) Your answer is correct. Prepare the adjusting entries for the month of June. (List all debit entrAs before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit occount titiles are outomatically indented when the amount is entered. Do not indent manually. Prepare an adjusted trial balance at June 30,2025