Len Donald started his own consulting firm, Donald Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Donald Consulting Trial Balance June 30, 2025 Debit Credit Cash $7,000 Accounts Receivable 7,150 Supplies 2,150 Prepaid Insurance 3,060 Equipment 15,180 Accounts Payable $4,380 Unearned Service Revenue 5,350 Common Stock 22,150 Service Revenue 8.450 Salaries and Wages Expense 4,150 Rent Expense 1,640 $40,330 $40,330 In addition to those accounts listed on the trial balance, the chart of accounts for Donald also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable. Depreciation Expense, Insurance Expense. Utilities Expense, and Supplies Expense. Other data: 2. Supplies on hand at June 30 total $870. 2 Autility bill for $330 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 $4,250 of unearned service revenue by the end of the month 5. Salaries of $1.400 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.