Len Kevin started his own consulting firm, Kevin Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Kevin Consulting Trial Balance June 30, 2025 Debit Credit Cash $7,070 Accounts Receivable 7.220 Supplies 2.220 Prepaid Insurance 3,120 Equipment 15.240 Accounts Payable $4,450 Unearned Service Revenue 5,420 Common Stock 22.220 Service Revenue 8,520 Salaries and Wages Expense 4,220 Rent Expense 1,520 $40,610 $40,610 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 Experise, Insurance Expense. Utilities Expense and Supplies Expense. Other data: 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: Supplies on hand at June 30 total $940. 1. 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. 6. Salaries of $1,470 are accrued at June 30. The equipment has a 5-year life with no salvage value and is being depreciated at $254 per month for 60 months Invoices representing $4,120 of services performed by Kevin during the month have not been recorded as of June 30 6/30 Bal. Y 940 Prepaid Insurance 6/30 Bal. 3120 6/30 Adj. 260 6/30 Bal. 3120 6/1 6/30 Bal. Equipment 15240 Accumulated Depreciation-Equipment 520 6/30 Adj 254 6/30 Bat 254 Prepare an adjusted trial balance at June 30, 2025. KEVIN CONSULTING Adjusted Trial Balance June 30, 2025 Cash Accounts Receivable Supplies Equipment Debit Credit 7070 $ 11340 940 15240 4850 Rent Expense Depreciation Expense Utilities Expense Insurance Expense Supplies Expense Accumulated Depreciation-Equipment 1520 254 400 260 1280 43994 254 43994 46854 $ 46854