len kevin started his own consulting firm, kevin consulting on june 1 2025 the trial balance at june 30 is follows

Len Kevin started his own consulting firm, Kevin Consulting, on June 1, 2025. The trial balance at June 30 it as follows. In addition to those accounts listed on the trial balance. the chart of accounts for Kevin akso contains the following accounts: Accumulated Depreciation-Equipment. Salaries and Wages Payable. Depreciation Expense, Insurance Expense, Ueilities Expense, and Supplies Expense. Other data: 1. Supplies on hand at June 30 total 5940 2. A utility bill for $400 has not been recorded and will not be paid until next month. 3. The insurance policy is for ayear. 4. Services were performed for $4,320 of unearned service revenue by the end of the manth. 5. Salaries of $1.470 are accrued at June 30 . 5. Salaries of $1,470 are accrued at June 30 . 6. The equipment has a 5 -year life with no salvage value and is being depreciated at 5254 per month for 60 montha. 7. Imvoices representing $4,120 of services performed by Kevin during the month have not beeni recorded as of June 30 . (a) Prepare the adjusting entries for the month of June. (Ust all deblt antries before credit entries, If na entry is requibed select "No Entry" for the occount titles and enter O for the amounts, Credit occount tities ore outomaticelly indented when the amount is entered Do not indent menually)