Len Brian started his own consulting firm, Brian Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable In addition to those accounts listed on the trial balance, the chart of accounts for Brian 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 $920. 2. A utility bill for $380 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 $4,300 of unearned service revenue by the end of the month. 5. Salaries of $1,450 are accrued at June 30. 6. The equipment has a 5-year life with no salvage value and is being depreciated at $253 per month for 60 months. 7. Invoices representing $4,100 of services performed by Brian during the month have not been recorded as of June 30 . Question 5 of 5 2.33/7 3. Insurance Expense 260 Prepaid Insurance 4. Unearned Service Revenue Service Revenue 5. Salaries and Wages Expense 1450 Salaries and Wages Payable 6. Depreciation Expense Accumulated Depreciation-Equipment 7. Accounts Receivable Service Revenue Service Revenue Depreciation Expense Utilities Expense Supplies Expense Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use TAccounts.) (Post entries in the order of journal entries presented in the previous question.) Prepare the adjusting entries for the month of June. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually)