Blue Spruce Blue Spruce started his own consulting firm, Blue Spruce Consulting, on June 1, 2022. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Blue Spruce 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 $690. 2. A utility bill for $190 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 $1,320 are accrued at June 30 . 6. The equipment has a 5 -year life with no salvage value and is being depreciated at $250 per month for 60 months. 7. Invoices representing \$4, 100 of services performed by Blue Spruce during the month have not been recorded as of June 30. Prepare the adjusting entries for the month of June. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)