George Robinson started his own consulting firm, Robinson Consulting, on June 1, 2022. The June transactions resulted in a tabular summary, with June 30 unadjusted balances shown here.

Record adjustments for the month of June that reflect the following data. Provide explanations for specific revenue and expense accounts in the right-most column. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

1.		Supplies on hand at June 30 total $786.
2.		A utility bill for $204 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 $4,510 of unearned service revenue by the end of the month.
5.		Salaries of $1,375 are accrued at June 30.
6.		The equipment has a 5-year life with no salvage value and is being depreciated at $275 per month for 60 months.
7.		Invoices representing $4,290 of services performed during the month have not been recorded as of June 30.

Assets = Liabilities + Cash Accts. Rec. + Unearn. Serv. Rev. + Supplies Prepd. Insur. + Acc. Depr.- Equip. + Equip. Accts. Pay. + + Sal./Wages Pay. Co St = + Bal. 7,535 + 7,700 + 2,200 + 3,024 + 16,500 = 4,659 + 5,720 + O + 24 + Stockholders' Equity + + ges Com. Stock Retained Earnings Rev. Exp. Div O + 24,200 + 9,130 6,750 0