KUMAR CONSULTING Trial Balance June 30, 2017 Credit Debit $6,850 Cash 7,000 Accounts Receivable 1,992 Supplies 3,000 Prepaid Insurance 15,000 Equipment $ 4,280 Accounts Payable 5,200 Unearned Service Revenue 21,992 Common Stock 8,300 Service Revenue Salaries and Wages Expense 4,000 Rent Expense 1,930 $39,772 $39,772 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar al Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies E Other data: 1. Supplies on hand at June 30 total $720. 2. A utility bill for $280 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 $4,210 of unearned service revenue by the end of the month. 5. Salaries of $1,340 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 $4,000 of services performed during the month have not been recorded as of June 30. Your answer is partially correct. Try again. Prepare the adjusting entries for the month of June. (If no-entry is required, select "No Entry" for the account are automatically indented when the amount is entered. Do not indent manually.) Credit Debit No. Account Titles and Explanation Supplies Expense 1. Supplies Utilities Expense 2. Accounts Payable Insurance Expense 3. Prepaid Insurance