Len Jason started his own consulting firm, Jason Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Jason Consulting Trial Balance June 30, 2025 Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Debit $7,080 7,230 2,230 3,120 15,240 4,230 1,520 Credit $4,460 5,430 22,230 8,530 $40,650 $40,650

Len Jason started his own consulting firm, Jason Consulting, on June 1, 2025. The trial balance at June 30 is as follows: Len Jason started his own consulting firm, Jason 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 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. Supplies on hand at June 30 total $950. 2. A utility bill for $410 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 $4,330 of unearned service revenuc by the end of the month. 5. Salaries of $1,480 are accrued at June 30 . 6. The equipment has a 5-year life with no salvage value and is being depreciated at $254 per month for 60 months. 7. Invoices representing $4,130 of services performed by Jason during the month have not been recorded as of June 30