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 abso contains the following accounts: Accumulated Depreciation-Equipment, Salaties and Wages Payable Depreciation Eqense, Insurance Expense Utilities Experse, and Supplies Expense Otherdatae 1. Supplies on hand at June 30 total $720. 2. Autility bill for $230 has not been recorded and will not be pald until next month. 3. The incurance policy is for a year. 4. Services were performed for $4,130 of unearned service revenue by the end of the month 5. Salaries of $1,410 are accrued at June 30 6. The equipment has a 5 -year life with no salvage value and is being depreciated at 5250 per month for 60 months. 7. Imvoices representing $4,140 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 outomatically indented when the omount is entered. Do not indent manually) nt balances, Use T- Prepare an adjusted trial balance at June 30, 2017: ICUAAR CONSULTING Adjusted Trial Balance 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 abso contains the following accounts: Accumulated Depreciation-Equipment, Salaties and Wages Payable Depreciation Eqense, Insurance Expense Utilities Experse, and Supplies Expense Otherdatae 1. Supplies on hand at June 30 total $720. 2. Autility bill for $230 has not been recorded and will not be pald until next month. 3. The incurance policy is for a year. 4. Services were performed for $4,130 of unearned service revenue by the end of the month 5. Salaries of $1,410 are accrued at June 30 6. The equipment has a 5 -year life with no salvage value and is being depreciated at 5250 per month for 60 months. 7. Imvoices representing $4,140 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 outomatically indented when the omount is entered. Do not indent manually) nt balances, Use T- Prepare an adjusted trial balance at June 30, 2017: ICUAAR CONSULTING Adjusted Trial Balance