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 1,982 2,640 Prepaid Insurance Equipment 15,000 Accounts Payable 4,255 Unearned Service Revenue 5,200 Common Stock 21,982 Service Revenue 8,300 Salaries and Wages Expense 4,000 Rent Expense 2,265 $39,737 $39,737 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 $240 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year Services were performed for $4,190 of unearned service revenue by the end of the month