In addition to those accounts listed on the trial balance, the chart of accounts for Sheffield 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 $790, A utility bill for $180 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,600 of unearned service revenue by the end of the month. Salaries of $1,210 are accrued at June 30. The equipment has a 5 -year life with no salvage value and is being depreciated at $2.50 per month for 60 months. Invoices representing $3,500 of services