Len Kevin started his own consulting firm, Kevin Consulting, on June 1, 2025. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Kevin 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 $940 2. Autility bill for 5400 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 $4,320 of unearned service revenue by the end of the month 5. Salaries of $1,470 are accrued at June 30. 6. The equipment has a s-year life with no salvage value and is being depreciated at $254 per month for 60 months 7. Invoices representing $4,120 of services performed by Kevin during the month have not been recorded as of June 30 Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances (Use T. A