In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Com- pany 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 340. 2. A utility bill for 185 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. 2,500 of unearned service revenue is recorded for services performed at the end of the month. 5. Salaries of 1,600 are accrued at June 30. 6. The equipment has a 4-year life with no residual value. It is being depreciated at 300 per month for 48 months. 7. Invoices representing 2,400 of services performed during the month have not been recorded as of June 30. Instructions (a) Prepare the adjusting entries for the month of June. Use J3 as the page number for your journal. (b) Enter the totals from the trial balance as beginning account balances and place a check mark in the posting reference column. Post the adjusting entries to the ledger accounts. (c) Prepare an adjusted trial balance at June 30, 2017. P3-2A Lazy River Resort Ltd. opened for business on June 1, 2017. Its trial balance before adjustment on August 31 is as follows. LAZY RIVER RESORT LTD. Trial Balance August 31, 2017 Account Number 101 126 130 140 143 157 201 208 275 311 332 429 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Share Capital-Ordinary Dividends Rent Revenue Maintenance and Repairs Expense Salaries and Wages Expense Utilities Expenses Debit Credit 19,600 3,300 6,000 25,000 125,000 26,000 6,500 7,400 80,000 32 113100,000 5,000 80,000 3,600 51,000 9,400 273,900 273,900 TOS 622 726 732 In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort Ltd. also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 144 Accumulated Depreciation-Buildings, No. 158 Accumu- lated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Insurance expires at the rate of 400 per month. 2. A count on August 31 shows 900 of supplies on hand. 3. Annual depreciation is 4,500 on buildings and 2,400 on equipment. 4. Unearned rent revenue of 4,100 should be recorded as rent revenue prior to August 31. 5. Salaries of 400 were unpaid at August 31