Len Donald started his own consulting firm, Donald Consulting, on June 1, 2025. The trial balance at June 30 is as follows.

Doanld Consulting

Trial Balance

June30, 2025

Debit Credit

Cash $7000

Accounts receivable 7150

Supplies 2150

Prepaid insurance 3060

Equipment 15180

Accounts payable $4,380

Unearned service revenue 5350

Common stock 22150

Service revenue 8450

Salaries and wages expense 4150

Rent expense 1640

$40,330 $40,330

In addition to those accounts listed on the trial balance, the chart of accounts for Donals also contains the following accounts: Accumulated depreciation equipment, slaries and wages payable, depreciation expense, insurance expense, utilities expense, and supplies expense.

Other data:

1. Supplies on hand at June 30 total $870
2. A utility bill for $330 has not been recorded and will not be paid until next month.
3. The insurance policy if for a year.
4. Services were performed for $4,250 of unearned service revenue by the end of the month.
5. Salaries of $1400 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 $4,050 of services performed by Donald during the month have not been recorded as of June 30.

(a)

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 amount.)

No. Account titles and Explanation Debit Credit

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6.

7.