+ Chapter 4 Homework o Question 6 of 6 - 75 DAVID CONSULTING Trial Balance June 30, 2022 Credit Debit $6.850 7.000 1.992 3,120 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $4.270 5.200 21.992 4.000 1.800 $39,762 $39,762 In addition to those accounts listed on the trial balance, the chart of accounts for David also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable. Depreciation Expense, Insurance Expense Utilities Expense. and Supplies Expense Other data: 1 2 3. 4 5. Supplies on hand at June 30 total $720. A utility bill for $200 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for 54,400 of unearned service revenue by the end of the month. Salaries of $1.250 are accrued at line 30 The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 6 months. Invoices representing $4,390 of services performed by David during the month have not been recorded as of June 30. 7 (a) Prepare the adjusting entries for the month of June. (if no entry is required, select "No Entry for the account titles and enter for the amounts Credit account titles are automatically indented when the amount is entered. Do not indent manually