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 ,80Credit 7,000 Debit Cash Accounts Receivable 2,000 2,880 Prepaid Insurance 15,000 Equipment 4,230 Accounts Payable 5,200 Unearned Service Revenue 22,000 Common Stock 8,300 Service Revenue 4,000 Salaries and Wages Expense 2,000 Rent Expense $39,730 $39,730 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 and Supplies Expense. Expense, Other data: 1. Supplies on hand at June 30 total $720 2. A utility bill for $180 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 $4,100 of unearned service revenue by the end of the month. 5. Salaries of $1,250 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 $3,900 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.) Prepare the adjusting entries for the month of June. is entered. Do not indent manually.) If no entry is required, select No Entry for the acount titles and enter 0 for the amounts. Credit acount titles are automatically indented when the amount Credit No. Account Titles and Explanation Debit 1. 2. 3. 4. 5. 6. Prepare an adjusted trial balance at June 30, 2017 KUMAR CONSULTING Adjusted Trial Balance Debit Credit