Len Richard started his own consulting firm, Richard Consulting, on June 1, 2022. The trial balance at June 30 is as follows. RICHARD CONSULTING Trial Balance June 30, 2022 Debit Credit $6,850 Cash Accounts Receivable 7,000 Supplies 1,982 Prepaid Insurance 3,180 Equipment 15,000 $4,245 Accounts Payable Unearned Service Revenue 5,200 Common Stock 21,982 Service Revenue 8,300 Salaries and Wages Expense 4.000 1,715 Rent Expense $39,727 $39,727 In addition to those accounts listed on the trial balance, the chart of accounts for Richard also contains the follawing accounts: Accumulated Depreciation-Equipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data: Supplies on hand at June 30 total $720. 2. 1. Autility bill for $250 has not been recorded and will not be paid until next month. The insurance policy is for a year. Services were performed for $4,330 of unearned service revenue by the end of the month. 3. 4. Salaries of $1,450 are accrued at June 30. 5. 6. The equipment has a 5-year life with no salvage value and is being depreciated at $250 per month for 60 months. (a) Prepare the adjusting entries for the month of June. f no entry is sequired, select "No Entry" for the account titles and enter 0 for the amounts Credit account titles are automaticaly indented when the amount is entered. Do not indent manually ) No. Account Titles and Explanation Credit Debit 1. 2. 3 4 5 6. 7