Len Brian started his own consulting firm, Brian Consulting, on June 1, 2022. The trial balance at June 30 is as follows.

BRIAN CONSULTING Trial Balance June 30, 2022
		Debit		Credit
Cash		$ 6,850
Accounts Receivable		7,000
Supplies		1,972
Prepaid Insurance		3,960
Equipment		15,000
Accounts Payable				$ 4,230
Unearned Service Revenue				5,200
Common Stock				21,972
Service Revenue				8,300
Salaries and Wages Expense		4,000
Rent Expense		920
		$39,702		$39,702

In addition to those accounts listed on the trial balance, the chart of accounts for Brian 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 $720.
2.		A utility bill for $240 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 $4,400 of unearned service revenue by the end of the month.
5.		Salaries of $1,430 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 $4,320 of services performed by Brian during the month have not been recorded as of June 30.

(b) Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T- Accounts.) (Post entries in the order of journal entries presented in the previous question.) Cash 6/30 6850 Accounts Receivable 6/30 7000 6/30 4000 6/30 Supplies 6/30 6/30 Prepaid Insurance Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable i Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense