Len Kumar started his own consulting firm, Flint Consulting, on June 1, 2022. The trial balance at June 30 is as follows.

FLINT CONSULTING Trial Balance June 30, 2022
		Debit		Credit
Cash		$ 6,380
Accounts Receivable		6,300
Supplies		1,900
Prepaid Insurance		2,880
Equipment		14,700
Accounts Payable				$ 2,460
Unearned Service Revenue				5,300
Common Stock				22,500
Service Revenue				7,800
Salaries and Wages Expense		4,100
Rent Expense		1,800
		$38,060		$38,060

In addition to those accounts listed on the trial balance, the chart of accounts for Flint also contains the following accounts: Accumulated DepreciationEquipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data:

1.		Supplies on hand at June 30 total $730.
2.		A utility bill for $170 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 $4,200 of unearned service revenue by the end of the month.
5.		Salaries of $1,150 are accrued at June 30.
6.		The equipment has a 5-year life with no salvage value and is being depreciated at $245 per month for 60 months.
7.		Invoices representing $4,000 of services performed by Flint during the month have not been recorded as of June 30.

(a)

Prepare the adjusting entries for the month of June. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
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5.	enter an account title	enter a debit amount	enter a credit amount
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6.	enter an account title	enter a debit amount	enter a credit amount
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7.	enter an account title	enter a debit amount	enter a credit amount
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