Data for June necessary for adjusting entries: 1. Supplies on hand total $800. 2. Accrued salaries payable are $1,600. 3. Accrued service revenue for $600. 4. The equipment has a useful life of 5 years and the com- pany uses straight-line depreciation. 5. Unearned revenue of $800 has been earned. REQUIRED (a) Prepare the general journal entries to record the June trans- actions. (b) Set up T accounts, enter any opening balances, and post the general journal entries prepared in part (a). (c) Prepare an unadjusted trial balance at June 30. (d) Prepare and post the adjusting journal entries for the month. (e) Prepare an adjusted trial balance at June 30. (f) Prepare (1) an income statement, (2) a statement of changes in equity, and (3) a balance sheet (g) Prepare the closing journal entries.