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 Credit Debit $ 6,850 7,000 1,972 3,960 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $ 4,230 5,200 21,972 8,300 4,000 920 $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 Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. 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. 2. 3. 4. Supplies on hand at June 30 total $720. A utility bill for $240 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,400 of unearned service revenue by the end of the month. Salaries of $1,430 are accrued at June 30. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. Invoices representing $4,320 of services performed by Brian during the month have not been recorded as of June 30. 5. 6. 7. No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7