Len Edward started his own consulting firm, Edward Consulting, on June 1, 2022. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Edward 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 $260 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 $4,170 of unearned service revenue by the end of the month.
5.		Salaries of $1,360 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 $4,200 of services performed by Edward during the month have not been recorded as of June 30.

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.)

EDWARD CONSULTING Trial Balance June 30, 2022 Debit Credit Cash $ 6,850 Accounts Receivable 7,000 Supplies 2,002 Prepaid Insurance 3,900 Equipment 15,000 Accounts Payable $ 4,250 Unearned Service Revenue 5,200 Common Stock 22,002 Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 1,000 $39,752 $39,752 Cash 6/30 Bal. 6850 Accounts Receivable 6/30 7000 6/30 4200 6/30 Bal. 11200 Supplies 6/30 720 6/30 Bal. 720 Prepaid Insurance Equipment 6/30 Bal. 15000 Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense 6/30