Len Chris started his own consulting firm, Chris Consulting, on June 1, 2022. The trial balance at June 30 is as follows. CHRIS CONSULTING Trial Balance June 30, 2022 Debit Credit Cash Accounts Receivable Supplies $ 6,850 7.000 1.972 3.420 15,000 Prepaid Insurance Equipment Accounts Payable $4,240 Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense 5,200 21,972 8,300 4,000 1,470 $39,712 $39,712 Rent Expense In addition to those accounts listed on the trial balance, the chart of accounts for Chris 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 $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 $4.190 of unearned service revenue by the end of the month. 5. Salaries of $1,290 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 $4.050 of services performed by Chris during the month have not been recorded as of June 30. Your answer is correct. Prepare the adjusting entries for the month of June. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. Supplies Expense 1252 Supplies 1252 Utilities Expense 180 Accounts Payable 180 Insurance Expense - 285 Prepaid Insurance 285 Unearned Service Revenue 49.90 Service Revenue 4190 5. Salarles and Wages Expense 1290 Salarles and Wages Payable 1290 Depreciation Expense 250 Accumulated Depreciation-Equipment 250 7. Accounts Recevable 4050 Service Revenue 4050 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 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Uneared Service Revenue Common Stock Service Revenue FIL Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense