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: 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 has 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 perforined by Kumar during the month have not been recorded as of June 30. No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7. 4. 5. I 6. 7. Len Kumar started his own consulting frrm, Kumar Consulting, on June 1,2025, The trial balance at June 30 is as follows