In addition to those accounts listed on the trial balance, the chart of accounts for Kumar 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 $720. 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 $4.100 of unearned service revenue by the end of the month. Salaries of $1.250 are accrued at June 30. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. Invoices representing $3, 900 of services performed during the month have not been recorded as of June 30, . instructions Prepare the adjusting entries for the month of June