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. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Service Revenue Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Rent Expense Utilities Expense JOHN CONSULTING Adjusted Trial Balance June 30, 2025 Debit 6870 7020 2020 2940 15000 69 Credit 250