KUMAR CONSULTING Trial Balance June 30, 2017 Debit Credit 6,850 Cash 7,000 Accounts Receivable Supplies 1,997 Prepaid Insurance 2,160 Equipment 15,000 Accounts Payable 4,250 unearned Service Revenue 5,200 21,997 Common Stock Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 2,740 $39,747 $39,747 In addition to those accounts listed on the trial balance, the chart of accounts for Kumar 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 $720. 2. A utility bill for $190 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 $4,290 of unearned service revenue by the end of the month. 5. Salaries of $1,360 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 $4,030 of services performed during the month have not been recorded as of June 30