E4.13: Len Kumar started his own consulting firm, Kumar Consulting, on June 1, 2022. The trial balance at June 30 is as follows: Kumar Consulting Trial Balance Jun 30, 2003 Debit Credit Cash 16,050 As Revable 7,000 Supplie 3,000 Prepaid toursoce 1,800 Det 15.000 Accent Payable Cesmed Senice Reve Common Stock Service Rev $300 Salaries and Wage Expe 4,000 Expe 1,000 $39.720 14330 5.300 22,000 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the 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 $700 2. A utility bill for sido 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 $4.100 of unearned service revenue by the end of the month (a) Prepare the adjusting entries for the month of June. 5. Salaries of $1,350 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 month 7. Invoices representing $3.900 of services performed by Kumar during the month have not been recorded as of June 30 (b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as the beginning balances using T-accounts. (c) Prepare an adjusted trial balance at June 30, 2022. alting ce 22 Debit Credit 6,850 7,000 2,000 2,880 15,000 $ 4.230 5.200 22,000 6,300 4,000 2,000 39.730 $39.730 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar also contains the 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 $720. 2. A utility bill for $180 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 $4,100 of unearned service revenue by the end of the month. 5. Salaries of $1,250 are accrued at June 30. 6. The equipment to a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. 7. Invoices representing $3,900 of services performed by Kumar during the month have not been recorded as of June 30. entries for the month of June. ies to the ledger accounts. Enter the totals from the trial balance as the beginning balances using T-accounts. al balance at June 30, 2022. Kumar Consulting Trial Balance June 30, 2022 Debit Credit $ 4.230 Cash Accounts Receivable Supplies $ 6,850 7,000 2,000 Prepaid Insurance 2,880 Equipment 15,000 Accounts Payable Unearned Service Revenue Common Stock Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 2,000 $39.730 $39.730 5,200 22,000 (a) Prepare the adjusting entries for the month of June. In addition to those accounts listed on the trial balance, the cha contains the accounts: Accumulated Depreciation - Equipment Depreciation Expense, Insurance Expense, Utilities Expense, and Other data: 1 1. Supplies on hand at June 30 total $720. 2. A utility bill for $180 has not been recorded and will not be paid until new 3. The insurance policy is for a year. 4. Services were performed for $4,100 of unearned service revenue by the 5. Salaries of $1,250 are accrued at June 30. 6. The equipment is a 5-year life with no salvage value and is being depre 7. Invoices representing $3,900 of services performed by Kumar during th (b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as the beginning balance (a) Prepare the adjusting entries for the month of June. 4. Services were performed for $4,100 0 5. Salaries of $1,250 are accrued at June 30. 6. The equipment is a 5-year life with no salvage value and is being depreciated at $250 per 7. Invoices representing $3,900 of services performed by Kumar during the month have not b (b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as the beginning balances using T-accoun (c) Prepare an adjusted trial balance at June 30, 2022.