Len Michael started his own consulting firm, Michael Consulting, on June $1,2025.$ The trial balance at June $30$ is as follows. Accounts Receinable

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Accumulated Depreciation$-$Equipment Prepare an adiutsed trial balance at June $30,2025.$

MICHAEL COH$3$ULTIHG

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Debit

Credit

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List of Actorounts

In addition to those accounts listed on the trial balance, the chart of accounts for Michael alsocontains the following accounts:

Accumulated Depreciation$-$Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities

Experise, and Supplies Expense.

Otherdata:

$1$ Supplies on hand at June $30$ total $$760.$

$2$ Autility bill for $$220$ has not been recorded and will not be paid until next month.

The insurance policy is for a year.

Services were performed for $$4\mathrm{.}140$ of unearned service revenue by the end of the month.

Salaries of $$1,290$ are accrued at June $30$

The equipment has a $5-$year life with no salvage value and is being depreciated at $$251$ per month for $60$ months.

Invoices representing $$3,940$ of services performed by Michael during the month have not been recorded as of June $30.$