Len John started his own consulting firm, John Consulting, on June 1, 2022. The trial balance at June 30 is as follows. JOHN CONSULTING Trial Balance June 30, 2022 Credit Debit $6,850 7,000 1,997 2,880 15,000 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense $4,255 5.200 21.997 8,300 4,000 2,025 $39,752 $39,752 In addition to those accounts listed on the trial balance, the chart of accounts for John 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. 3. 4. 5. 6. 7. Supplies on hand at June 30 total $720. A utility bill for $270 has not been recorded and will not be paid until next month The insurance policy is for a year. Services were performed for $4,120 of unearned service revenue by the end of the month. Sataries of $1,400 are accrued at June 30. The equipment has a 5-year life with no salvage value and is being deprecated at $250 per month for 60 months. Invoices representing $4,250 of services performed by John during the month have not been recorded as of June 30. COCOCCOUNT ONYO No. Account Titles and Explanation Debit Credit 1 2 3 4 5. Cash Accounts Recevable Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Salaries and Wages Payable Question 11 of 11 Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense Supplies Expense