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		2,007
Prepaid Insurance		2,160
Equipment		15,000
Accounts Payable				$ 4,245
Unearned Service Revenue				5,200
Common Stock				22,007
Service Revenue				8,300
Salaries and Wages Expense		4,000
Rent Expense		2,735
		$39,752		$39,752

In addition to those accounts listed on the trial balance, the chart of accounts for Kumar 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 $720.
2.		A utility bill for $280 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 $4,390 of unearned service revenue by the end of the month.
5.		Salaries of $1,390 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 $4,030 of services performed during the month have not been recorded as of June 30.

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 Debit Credit 1. 7. 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 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense Prepare an adjusted trial balance at June 30, 2017. KUMAR CONSULTING Adjusted Trial Balance Debit Credit