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 $ 6,850 Accounts Receivable 7,000 Supplies 1,972 Prepaid Insurance 4,140 Equipment 15,000 Accounts Payable $ 4,260 Unearned Service Revenue 5,200 Common Stock 21,972 Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense $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, ties Expense, and Supplies Expense Other data: 1. Supplies on hand at June 30 total $720. 2. A utility bill for $190 has not been recorded and will not be paid unti next month. 3. The insurance policy is for a year 4. Services were performed for $4,280 of uneared service revenue by the end of the month 5. Salaries of $1,460 are accrued at June 30. 6. The equipment has a 5-year life with no salvage value and is being deprecated at $250 per month for 6 months 7. Invoices representing $4,160 of services performed by Jason during the month have not been recorded as of June 30. Prepare the adjusting entries for the month of June ( no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are autor Indented when the amount is entered. Do not indent manually) Debit Credit No. Account Titles and Explanation 1. 2 3 6 7 BACK NEXT Post the adjusting entries to the ledger accounts Enter the tatals 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 dy Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue