Len Kumar started his own consulting firm, Kumar Consulting, on June 1, 2017. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Kumar 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 $720. 2. A utility bill for $270 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 $4,170 of unearned service revenue by the end of the month. 5. Salaries of $1,460 are accrued at June 30 . 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. 7. Invoices representing $4,110 of services performed 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 TAccounts.) (Post entries in the order of journal entries presented in the previous question.) Prepaid Insurance Accounts Payable Salaries and Wages Payable Service Revenue Utilities Expense Supplies Expense Salaries and Wages Payable Service Revenue Salaries and Wages Expense \begin{tabular}{cc|c|c|c|} \hlinev & & & \end{tabular} Insurance Expense Utilities Expense Supplies Expense Len Kumar started his own consulting firm, Kumar Consulting, on June 1, 2017. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Kumar 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 $720. 2. A utility bill for $270 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 $4,170 of unearned service revenue by the end of the month. 5. Salaries of $1,460 are accrued at June 30 . 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. 7. Invoices representing $4,110 of services performed 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 TAccounts.) (Post entries in the order of journal entries presented in the previous question.) Prepaid Insurance Accounts Payable Salaries and Wages Payable Service Revenue Utilities Expense Supplies Expense Salaries and Wages Payable Service Revenue Salaries and Wages Expense \begin{tabular}{cc|c|c|c|} \hlinev & & & \end{tabular} Insurance Expense Utilities Expense Supplies Expense
