Len Kumar started his own consulting firm, Kumar Consulting, on June 1, 2017. The trial balance at June 30 is as follows. KUMAR CONSULTING Trial Balance June 30, 2017 Debit Credit Cash $6,850 Accounts Receivable 7,000 Supplies 1,972 Prepaid Insurance 2,520 Equipment 15,000 Accounts Payable $4.22 Google Search Unearned Service Revenue 5,200 Common Stock 21,972 Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 2,350 $39,692 $39,692 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 $210 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 $4,220 of unearned service revenue by the end of the month. Salaries of $1,400 are accrued at June 30. 5. 6. 7. Invoices representing $4,210 of services performed during the month have not been recorded as of June 30. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. (a) Google Search Prepare the adjusting entries for the month of June. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation 1. 2. Debit Credit No. Account Titles and Explanation Debit Credit 1. 2 3. A. Google Search 5. 7. O E G