Current Attempt in Progress Len Charles started his own consulting firm, Charles Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Charles Consulting Trial Balance June 30, 2025 Debit Credit Cash. $6,930 Accounts Receivable 7,080 Supplies 2,080 Prepaid Insurance 3,000 Equipment 15,060 Accounts Payable $4,310 Unearned Service Revenue 5,280 Common Stock 22,080 Service Revenue 8,380 Salaries and Wages Expense 4,080 Rent Expense 1,820 $40,050 $40,050 In addition to those accounts listed on the trial balance, the chart of accounts for Charles also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable. Depreciation Expense, Insurance Expense, Utilities Expense. and Supplies Expense. In addition to those accounts listed on the trial balance, the chart of accounts for Charles also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: Supplies on hand at June 30 total $800. 1. 2. A utility bill for $260 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 $4,180 of unearned service revenue by the end of the month. 5. Salaries of $1,330 are accrued at June 30. 6. The equipment has a 5-year life with no salvage value and is being depreciated at $251 per month for 60 months. 7. Invoices representing $3,980 of services performed by Charles during the month have not been recorded as of June 30. (a) Your answer is correct. Prepare the adjusting entries for the month of June. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. Supplies Expense 1280 Question 6 of 6 0.33/1 Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T- Accounts.) (Post entries in the order of journal entries presented in the previous question.) Cash 0 0 Accounts Receivable Supplies Prepaid Insurance. Equipment 0 0 Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable 0 Unearned Service Revenue Common Stock Service Revenue 0 0 0 Service Revenue 0 Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Eriline mense 0 0 eTextbook and Media List of Accounts Insurance Expense Utilities Expense Supplies Expense