KUMAR CONSULTING Trial Balance June 30, 2017 Debit Credit Cash $6,850 Accounts Receivable 7,000 Supplies 1,987 Prepaid Insurance 2,160 Equipment 15,000 Accounts Payable Unearned Service Revenue Common Stock $4,210 5,200 21,987 Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 2,700 $39,697 $39,697 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 Expe and Supplies Expense. Other data: 1 Supplies on hand at June 30 total $720. 2. A utility bill for $180 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 $1,330 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 $4,090 of services performed during the month have not been recorded as of June 30.