Len James started his own consulting firm, James Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Supplies on hand at June 30 total $730. A utility bill for $190 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,110 of unearned service revenue by the end of the month. Salaries of $1,260 are accrued at June 30. The equipment has a 5 -year life with no salvage value and is being depreciated at $250 per month for 60 months. Invoices representing $3,910 of services performed by James during the month have not been recorded as of June 30. 1. Supplies Expense Supplies 2. Utilities Experise Accounts Payable 3. Insurance Expense Prepaid Insurance 4. Unearned Service Revenue Service Revense 5. Salaries and Wages Expense Salaries and Wages Payable 6. Depreciation Expense Aecumulated Depreciation: Equipasent 7. Accounts Recrivable 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 joumal entries presented in the previous question.) Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense