Len Kumar started his own consulting firm, Pharoah Company, on June 1, 2017. The June transactions resulted in a tabular summary, with June 30 unadjusted balances shown here. Assets Liabilities Stockholders' Equity Accts. Prepd. Acc. Depr. Accts. Unearn Sal./Wages Com Retained Earnings Cash + Rec. + Supplies + Insur. + Equip. - Equip. = Pay. + Serv. Rev. + Pay. + Stock + Rev. - Exp. - Div Bal 6,850+ 7,000+ 2,012+ 3,840+ 15,000 0 - 4,235+ 5,200+ 0+ 22,012 +8,300-5,045 - 0 (a) Record adjustments for the month of June that reflect the following data. Provide explanations for specific revenue and expense accounts in the right-most column.(lfa transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative si Equity Item that was reduced.) 1. Supplies on hand at June 30 total $720. 2. A utility bill for $210 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 $4,320 of unearned service revenue by the end of the month 5. Salaries of $1,470 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 $4,140 of services performed during the month have not been recorded as of June 30. Assets Accts. Rec Prepd. Insur Acc. Depr. Equip Accts. Pay Equip Liabilities Unearn Serv. Rev. + 5,200 Supplies Bal. Cash + 6,850 7,000 2,012 3,840 15,000 0 4235 1. 2. 3. 4. 5. 6. 7. Totals e Textbook and Media List of Accounts nost column. (lfa transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or earn Rev. + ,200 Sal./Wages Pay. Com Stock Stockholders' Equity Retained Earnings Exp. 8,300 5,045 Rev. Div 0 22.012 Service Revenue Supplies Expense Salaries & Wages Expense Insurance Expense Depreciation Expense Utilities Expense Attem