HINTEN VERSION HACK roblem 3-1A bey Cuono started his own consulting firm, Cuono Company SpA on June 1, 2017. The trial balance at June 30 is shown below. CUONO COMPANY SpA Trial Balance June 30, 2017 Credit Account Nursier 101 112 126 130 157 201 209 311 400 726 729 Debit 6,213 6,183 2,275 3,528 23,340 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Share Capital --Ordinary Service Revenue Salaries and Wages Expense Rent Expense 4,746 4,066 30,143 8,017 4,180 1,253 646,972 46,972 In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Company SpA also contains the following accounts and account numbers: No. 158 Accumulated Depreciation Equipment No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense Other data: 1. Supplies on hand at June 30 are t816. 2. A utility bill for C117 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4 2,689 of unearned service revenue is recorded for services performed at the end of the month 5. Salaries of 2,246 are accrued at June 30. 6. The equipment has a 4 year life with no residual value. It is being depreciated at 389 per month for 18 months 7 Invoices representing C1,463 of services performed during the month have not been recorded as of June 30. Prepare the adjusting entries for the month of June. (Credit account titles are automatically indented when the amount is entered. Da not indent manually.) Debit Credit No. Date Account mites and Explanation 12 June 30 0823 ENE SHOW LIST OF ACCOUNTS Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Post entries in t question.) Cash Date No. 101 Explanation Ref Debit Credit y Balance June 30 Balance V Accounts Receivable Date Explanation No. 112 Ref Debit Credit Balance June 30 Balance June 30 Adjusting 13 Supplies Date No. 126 Explanation Ref Debit Credit Balance June 30 Balance J3 June 30 Adjusting Prepaid Insurance Date Explanation June 30 Balance No. 130 Ref Debit Credit Balance No. 157 Debit Credit Balance June 30 Adjusting J3 Equipment Date Explanation Ref June 30 Balance Accumulated Depreciation Equipment Date Explanation Ref June 30 Adjusting 13 Account Pablo Pre to search No. 158 Debit Credit Balance Nn 701 13 June 30 Adjusting Unearned Service Revenue Date Explanation June 30 Balance Ref No. 209 Debit Credit Balance 03 No. 212 Ref Debit Credit Balance June 30 Adjusting Salaries and Wages Payable Date Explanation June 30 Adjusting Share CapitalOrdinary Date Explanation June 30 Balance J3 No. 311 Ref Debit Credit Balance Service Revenue Date Explanation No. 400 Ref Debit Credit Balance June 30 Balance June 30 Adjusting J3 13 No. 631 Ref Debit Credit Balance 33 Date No. 711 Ref June 30 Adjusting Supplies Expense Date Explanation June 30 Adjusting Depreciation Expense Explanation June 30 Adjusting Insurance Expense Date Explanation June 30 Adjusting Salaries and Wages Expense Date Explanation Debit Credit Balance J3 No. 722 Ref Debit Credit Balance 13 No. 726 Ref Debit Credit Balance June 30 Balance J3 Ref No. 631 Debit Credit Balance 13 No. 711 June 30 Adjusting Supplies Expense Date Explanation June 30 Adjusting Depreciation Expense Date Explanation June 30 Adjusting Insurance Expense Date Explanation June 30 Adjusting Salaries and Wages Expense Date Explanation Ref Debit Credit Balance 33 No. 722 Ref Debit Credit Balance J3 Ref No. 726 Debit Credit Balance June 30 Balance June 30 Adjusting 13 Ref Debit No. 729 Credit Balance Rent Expense Date Explanation June 30 Balance Utilities Expense Date Explanation June 30 Adjusting No. 732 Ref Debit Credit Balance 03
