len joseph started his own consulting on june 1 2025 the trial balance on june 30 is as follows

In addition to those accounts IIsted on the trial balance, the chart of accounts for Joseph also contains the tollowing 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 $810. 2. A utility bill for $270 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 $4,190 of unearned service revenue by the end of the month. 5. Salaries of $1,340 are accrued at June 30 . 6. The equipment has a 5-year life with no salvage value and is being depreciated at $252 per month for 60 months. 7. Invoices representing $3,990 of services performed by Joseph during the month have not been recorded as of June 30 . Cash Accounts Receivable Supplies Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Salaries and Wages Expense Rent Expense Depreciation Expense Prepare an adjusted trial balance at June 30, 2025