John Consulting Trial Balance June 30, 2025 Debit Credit Cash $6,870 Accounts Receivable 7,020 Supplies 2,020 Prepaid Insurance 2,940 Equipment 15,000 Accounts Payable $4,250 Unearned Service Revenue 5,220 Common Stock 22,020 Service Revenue 8,320 Salaries and Wages Expense 4,020 Rent Expense 1,940 $39,810 $39,810 In addition to those accounts listed on the trial balance, the chart of accounts for John 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 $740. 2. A utility bill for $200 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 $4,120 of unearned service revenue by the end of the month. 5. Salaries of $1,270 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. 6. 7. Invoices representing $3,920 of services performed by John during the month have not been recorded as of June 30. Accounts Receivable Supplies 6/30 All 7020 6/2 6/30 A Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense