Ken Lumas started his own consulting firm, Lumas Consulting, on June 1, 2014. The trial balance at June 30 is as follows.

LUMAS CONSULTING Trial Balance June 30, 2014
		Debit		Credit
Cash		$ 6,850
Accounts Receivable		7,000
Supplies		2,027
Prepaid Insurance		3,240
Equipment		15,000
Accounts Payable				$ 4,260
Unearned Service Revenue				5,200
Common Stock				22,117
Service Revenue				8,000
Salaries and Wages Expense		4,000
Rent Expense		1,460
		$39,577		$39,577

In addition to those accounts listed on the trial balance, the chart of accounts for Lumas also contains the following accounts: Accumulated DepreciationEquipment, 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 $242 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 $4,151 of unearned service revenue by the end of the month.
5.		Salaries of $1,420 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 $4,181 of services performed during the month have not been recorded as of June 30.

-Prepare the adjusting entries for the month of June.

-Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-accounts.)

-Prepare an adjusted trial balance at June 30, 2014.