Len James started his own consulting firm, James Consulting, on June 1, 2025. The trial balance at June 30 is as follows. James Consulting Trial Balance June 30, 2025 Debit Credit Cash $6,860 Accounts Receivable 7,010 Supplies 2,010 Prepaid Insurance 2,940 Equipment 15,000 Accounts Payable Unearned Service Revenue $4,240 5,210 Common Stock 22,010 Service Revenue 8,310 Salaries and Wages Expense 4,010 Rent Expense 1,940 $39,770 $39,770 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: Supplies on hand at June 30 total $730. 1. 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. 7. The equipment has a 5-year life with no salvage value and 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. 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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation 1. Debit Credit 2. 3. 4. 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.) Cash Accounts Receivable Supplies Prepaid Insurance Prepare an adjusted trial balance at June 30, 2025. JAMES CONSULTING Adjusted Trial Balance Debit Credit