Len Kumar started his own consulting firm, Pina Colada Consulting on June 1, 2022. The trial balance at June 30 is as follows PINA COLADA CONSULTING Trial Balance June 30, 2022 Debit Credit Cash $6,250 Accounts Receivable 7,700 Supplies 1,900 Prepaid Insurance 3,000 Equipment 15,300 Accounts Payable $5,250 Unearned Service Revenue 4,900 Common Stock 22,000 Service Revenue 8,300 Salaries and Wages Expense 4.200 Rent Expense 2,100 $40,450 $40,450 In addition to those accounts listed on the trial balance, the chart of accounts for Pina Colada also contains the following accounts Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense and Supplies Expense. Other data Supplies on hand at June 30 total $670 1 2 A utility bill for $190 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 $3,900 of unearned service revenue by the end of the month 5 Salaries of $1,170 are accrued at June 30 6 The equipment has a 5-year life with no salvage value and is being depreciated at $255 per month for 60 months 7 Invoices representing $4,200 of services performed by Pina Colada during the month have not been recorded as of June 30