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

$ 4,220

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

Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-Accounts.) (Post entries in the order of journal entries presented in the previous question.)

Cash
Choose a transaction date 6/16/306/30 Bal.	Enter a debit amount	Choose a transaction date 6/16/306/30 Bal.	Enter a credit amount
Accounts Receivable
Choose a transaction date 6/16/306/30 Bal.	Enter a debit amount	Choose a transaction date 6/16/306/30 Bal.	Enter a credit amount
Choose a transaction date 6/16/306/30 Bal.	Enter a debit amount	Choose a transaction date 6/16/306/30 Bal.	Enter a credit amount
Choose the end date of the accounting period 6/16/306/30 Bal.	Enter a debit balance	Choose the end date of the accounting period 6/16/306/30 Bal.	Enter a credit balance

Supplies
Choose a transaction date 6/16/306/30 Bal.	Enter a debit amount	Choose a transaction date 6/16/306/30 Bal.	Enter a credit amount
Choose the end date of the accounting period 6/16/306/30 Bal.	Enter a debit balance	Choose the end date of the accounting period 6/16/306/30 Bal.	Enter a credit balance