Len Mark started his own consulting firm, Mark Consulting, on June 1, 2025. The trial balance at June 30 is as follows 2. 2. 3. 4. 5. . 6. 6. 7. In addition to those accounts listed on the trial balance, the chart of accounts for Mark 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 $860. 2. A utility bill for $320 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 $4,240 of unearned service revenue by the end of the month. 5. Salaries of $1,390 are accrued at June 30 . 6. The equipment has a 5 -year life with no salvage value and is being depreciated at $252 per month for 60 months. 7. Invoices representing $4,040 of services performed by Mark during the month have not been recorded as of June 30