Joey Cuono started his own consulting firm, Cuono Sdn Bhd on June 1, 2020. The trial balance at June 30 is shown below. CUONO Sdn Bhd Trial Balance as at June 30, 2019 Account Debit ($) Credit ($) Cash 6,200 Accounts Receivable 6,000 Supplies 1,600 Prepaid Insurance 3,000 Equipment 14,400 Accounts Payable 4,700 Unearned Service Revenue 4,000 Share Capital Ordinary 20,000 Service Revenue 7,900 Salaries and Wages Expense 4,400 Rent Expense 1,000 $36,600 $36,600 In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Sdn Bhd also contains the following accounts: Accumulated Depreciation Equipment, Salaries and Wages Payable, Supplies Expense, Depreciation Expense, Insurance Expense, and Utilities Expense. Other information: 1. Supplies on hand on 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. Required: Prepare the adjusting entries for the month of June.