Len Michael started his own consulting firm, Michael Consulting, on June 1, 2025. The trial balance at June 30 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Michael 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 $760. 2. A utility bill for $220 has not been recorded and will npt be paid until next month. 3. The insurance policy is for a year. 4. Services were performed for $4,140 of unearned service revenue by the end of the month. 5. Salaries of $1,290 are accrued at June 30 . 6. The equipment has a 5-year life with no salvage value and is being depreciated at $251 per month for 60 months. 7. Invoices representing $3,940 of services performed by Michael during the month have not been recorded as of June 30 . Prepare the adjusting entries for the month of June. (List all debit entries before credit entries. If no entry is requirea "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 3. 4. 5. 6. 7. eTextbook and Media List of Accounts Attempts: 0 of 3 used