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

DAVID CONSULTING Trial Balance June 30, 2022
		Debit		Credit
Cash		$ 6,850
Accounts Receivable		7,000
Supplies		1,992
Prepaid Insurance		3,120
Equipment		15,000
Accounts Payable				$ 4,270
Unearned Service Revenue				5,200
Common Stock				21,992
Service Revenue				8,300
Salaries and Wages Expense		4,000
Rent Expense		1,800
		$39,762		$39,762

In addition to those accounts listed on the trial balance, the chart of accounts for David 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 $200 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 $1,250 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 $4,390 of services performed by David during the month have not been recorded as of June 30.

(a)

Prepare the adjusting entries for the month of June. (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.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title for journal entry 1	enter a debit amount	enter a credit amount
	enter an account title for journal entry 1	enter a debit amount	enter a credit amount
2.	enter an account title for journal entry 2	enter a debit amount	enter a credit amount
	enter an account title for journal entry 2	enter a debit amount	enter a credit amount
3.	enter an account title for journal entry 3	enter a debit amount	enter a credit amount
	enter an account title for journal entry 3	enter a debit amount	enter a credit amount
4.	enter an account title for journal entry 4	enter a debit amount	enter a credit amount
	enter an account title for journal entry 4	enter a debit amount	enter a credit amount
5.	enter an account title for journal entry 5	enter a debit amount	enter a credit amount
	enter an account title for journal entry 5	enter a debit amount	enter a credit amount
6.	enter an account title for journal entry 6	enter a debit amount	enter a credit amount
	enter an account title for journal entry 6	enter a debit amount	enter a credit amount
7.	enter an account title for journal entry 7	enter a debit amount	enter a credit amount
	enter an account title for journal entry 7	enter a debit amount	enter a credit amount