Len Richard started his own consulting firm, Richard Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Richard Consulting Trial Balance June 30, 2025 Debit Credit Cash $6,920 Accounts Receivable 7,070 Supplies 2,070 Prepaid Insurance 3,000 Equipment 15,060 Accounts Payable Unearned Service Revenue $4,300 5,270 Common Stock Service Revenue 22.070 8,370 Salaries and Wages Expense Rent Expense 4,070 1.820 $40,010 $40,010 In addition to those accounts listed on the trial balance, the chart of accounts for Richard also contains the following 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 $790. 1. 2. A utility bill for $250 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 $4,170 of unearned service revenue by the end of the month. 5. Salaries of $1,320 are accrued at June 30. 6. 7. The equipment has a 5-year life with no salvage value and is being depreciated at $251 per month for 60 months. Invoices representing $3,970 of services performed by Richard during the month have not been recorded as of June 30. No. Account Titles and Explanation Supplies Expense Supplies 2. Utilities Expense Accounts Payable 3. Insurance Expense Prepaid Insurance Debit 1280 250 250 4170 4. Unearned Service Revenue Service Revenue Salaries and Wages Expense 1320 Salaries and Wages Payable 251 6. Depreciation Expense Accumulated Depreciation-Equipment 7. Accounts Receivable Service Revenue 3970 Credit 1280 250 250 4170 1320 251 3970 Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. Accounts.) (Post entries in the order of journal entries presented in the previous question.) Cash 6/1 6/30 Adj. 6/30 Bal. Accounts Receivable Supplies Prepaid Insurance Equipment O Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Insurance Expense Utilities Expense Supplies Expense