Len Kenneth started his own consulting firm, Kenneth Consulting on June 1, 2022. The trial balance at June 30 is as follows. KENNETH CONSULTING Trial Balance June 30, 2022 Debit Credit Cash $6,850 Accounts Receivable 7,000 Supplies 1.982 Prepaid insurance 3,780 Equipment 15.000 Accounts Payable $4260 Unearned Service Revenue 5.200 Common Stock 21,982 Service Revenue 8.300 Salaries and Wages Experse 4,000 Rent Expense 1.130 $39.742 $39.742 In addition to those accounts listed on the trial balance, the chart of accounts for Kenneth 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 5720 2 Autility bill for $260 has not been recorded and will not be paid until next month 3 The Insurance policy is for a year. Services were performed for $4 320 of unearned service revenue by the end of the month 5 Salaries of $1490 are accrued at June 30 The edument has a 5-year life with no salvage value and is being deprecated at $250 per month for 6 months 7 Invoices representing $3.950 of services performed by Kenneth during the month have not been recorded as of June 30 Debit Credit No. Account Titles and Explanation 1 Supplies Expense 1262 Supplies 1262 2 Utilities Expense 260 Accounts Payable 260 3. Insurance Expense 315 315 4320 Prepaid Insurance Unearned Service Revenue Service Revenue Salaries and Wages Expense Sataries and Wages Payable 4320 5 1490 1490 6. 250 Depreciation Expense Accumulated Depreciation Equipment 250 7 Accounts Receivable 3950 Service Revenue 3950 Cash Accounts Receivable > 6/1 6/30 6/30 Bal. Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Account Pavahte Accounts Payable > Salaries and Wages Payable Unearned Service Revenue > Common Stock Service Revenue Salaries and wa 5/1 6/30 6/30 Bal Rent Expense Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense