Len James started his own consulting firm, James Consulting, on June 1, 2025. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for James also contains the following accounts: Accumulated Depreciation-Equipment. Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. Supplies on hand at June 30 total $730. 2. A utility bill for: $190 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 $4,110 of unearned service revenue by the end of the month. 5. Salaries of $1.260 are accrued at June 30. 6. The equipment has a 5 .vear life with no salvage value and is being depreciated at $250 per month for o0 months. 7. Invoices cepresenting 33,910 of services performed by James during the month have not been recorded as of Jurie 30. epare the adjusting entries for the month of June. (List all debitentries before credit entries, If no entry is required, select "No Entry" or the account titles and enter O for the amounts. Credit account titles are outomatically indented when the amount is entered. Do not dent manually.)