Len Miller started his own consulting firm, Miller Consulting Inc., on June 1, 2020. The trial balance at June 30 is as follows. Credit MILLER CONSULTING INC. Trial Balance June 30, 2020 Debit Cash $ 7,200 Accounts receivable 6,650 Supplies 2,070 Prepaid insurance 3,060 Equipment 18,360 Accounts payable Unearned revenue Common shares $ 3,880 4,500 25,400 9,000 Service revenue Salaries and wages expense 3,300 Rent expense 2,140 $42,780 $42,780 In addition to those accounts listed on the trial balance, the chart of accounts for Miller 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 $650. 2. A utility bill for $165 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 $3,470 of unearned revenue by the end of the month. 5. Salaries of $1,320 are accrued at June 30. 6. The equipment has a five-year life with no residual value and is being depreciated at $306 per month for 60 months. 7. Invoices representing $4,110 of services performed during the month have not been recorded as of June 30. 7. Invoices representing $4,110 of services performed during the month have not been recorded as of June 30. Prepare the adjusting entries for the month of June. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 2020 1. June 30 2. 30 3. 30 4. 30 5. 30 6. 30 7. 30 List of Accounts Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Post entries in the order of journal entries presented in the previous part. For beginning balances, select 6/30 Bal. as the date. Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Post entries in the order of journal entries presented in the previous part. For beginning balances, select 6/30 Bal. as the date. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Salaries and Wages Payable Unearned Revenue Common Shares Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Service Revenue