Len Kevin started his own consulting firm, Kevin Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Cash Accounts Receivable Supplies Prepaid Insurance Kevin Consulting Trial Balance June 30, 2025 Equipment Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Debit $7,070 7,220 2,220 3,120 15,240 4,220 1,520 $40,610 Credit $4,450 5,420 22,220 8,520 $40,610

Len Kevin started his own consulting firm, Kevin Consulting, on June 1, 2025. The trialbalance 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. A utility bill for $400 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 5 -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 . Prepare the adjusting entries for the month of June. (List all debit entrles before credit entries, If no entry is required, select "No Entry" for the occount tities and enter 0 for the amounts. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually) Prepare the adjusting entries for the month of June. (List all debit entries before credit entries. If no entry is required, select "No Entry. for the occount tides and enter O for the amounts Credit account titles are automatically indented when the amount is entered, Do not Indent monially. Question 1 of 1 110 5. 6. 7. I eTextbook and Medla List of Accounts Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances iUse T Accounts) (Post entries in the order of joumal entries presented in the previous questions Prepaid Insurance Salaries and Wages Payable Rent Expense Depreciation Expense Insurance Expense Insurance Expense KEVIN CONSULTING Adjusted Trial Balance Adjusted Trial Balance