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