Len Kumar started his own corsulting firm, Swifty Corsulting, on June 1,2022 . The trial balance at June 30 is as fallows. In addition to thoes accounts isted on the trial bal ance, the chart of accounts for Swifty also contains tha following accounts: Acoumulatad Depraciation-Equipment, Salarias and Whass Payabla, Deareciation Expense, Insurance Expense, Utilitiss Expsnse, and Suppliss Expsnse. Otherdata: 1. Supplies on hand at June 20 tota $660. 2. Autility bill for $190 has not been recorded and will not ba paid thtil next month. 3. The insuranca policyis for a year. 4. Senvics ware perfarmad for $4,400 of Lnsarnad sarvica revanus by the and of the month. 5. Salaries of $1,350 are aceruad at June 30 . 6. The aquipmant has a 5 -year life with no salvane valus and is being depreciated at $250 per month for 60 months. 7. Imoiess representing $3,900 of services performad by Swifty during the manth have not been racorded as of June 30 . Prepare the adjusting entries for the month of June. Credit account tieles are automatically indented wher the amount is entered, Do not indent manually. If no entry is required, select "Na Entry" for the account titles and enter 0 for the amounts.)