Len Jason started his own consulting firm, Jason Consulting, on June 1, 2022. The trial balance at June 30 is as follows. JASON CONSULTING Trial Balance June 30, 2022 Debit Credit Cash 6,850 Accounts Receivable 7,000 Supplies 1,972 Prepaid Insurance 4,140 Equipment 15,000 Accounts Payable 4,260 5.200 21.972 Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense 8,300 4,000 770 39.732 39,732 In addition to those accounts listed on the trial balance, the chart of accounts for Jason also contains the following accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: 1. 2. Supplies on hand at June 30 total $ 720. A utility bill for $ 190 has not been recorded and will not be paid until next month. The insurance policy is for a year. 3. 4 Services were performed for $4,280 of unearned service revenue by the end of the month. Salaries of $ 1,460 are accrued at June 30. 5. 6. The equipment has a 5-year life with no salvage value and is being depreciated at $ 250 per month for 60 months. Invoices representing $4,160 of services performed by Jason during the month have not been recorded as of June 7. 30. repare the adjusting entries for the month of June. (If no entry is required, select "No Entry" for the account titles and enter or the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. Supplies Expense 1252 Supplies 1252 2 . Utilities Expense 190 Accounts Payable 190 3. Insurance Expense 345 Prepaid Insurance 345 4 Unearned Service Revenue 4280 4280 Service Revenue 4280 5. Salaries and Wages Expense 1460 Salaries and Wages Payable 1460 6. Depreciation Expense 250 Cash 6/1 6/30 6/30 Bal. Accounts Receivable V Supplies Prepaid Insurance Equipment Equipment Accumulated Depreciation-Equipment V > >