Len Kumar startad his ovn consulting firm, Swifty Consulting, on June 1,2022 . The trial balance at June 90 is as follows. In addition to thoes accounts listed on the trial balance, the chart of accounts for Swifty also contains the follavina accounts: Accumulated Depraciation-Equipment, Salarias and Viass Payabla, Depreciation Expense, lnsurance Expense, Utilitias Expense, and Supplias Expense. Othar data: 1. Supplias on hand at June 30 tota $660. 2. A utility bill for 5190 has not been racorded and will not be paid until next month. 3. The insurance policy is for a year. 4. Senvices ware parfarmad for $4,400 of unaarned service revanue by the and of tha month. 5. Salaries of $1,350 are acerued at dune 30 . 6. The ac uipment has a 5 -year life with no salvan value and is being depreciated at 3250 per month for 60 months. 7. Imvices representing $3,900 of services performad by Swifty during the manth have not been racord ded as of dune 30