Len Robert started his own consulting firm, Robert Consulting, on June 1, 2025. The trial balance at June 30 is as follows. Robert Consulting Trial Balance June 30, 2025 Debit Credit Cash $6,880 Accounts Receivable 7,030 Supplies 2,030 Prepaid Insurance 2,940 Equipment 15,060 Accounts Payable Unearned Service Revenue Common Stock $4,260 5,230 22,030 Service Revenue 8,330 Salaries and Wages Expense 4,030 Rent Expense 1,880 $39,850 $39,850 In addition to those accounts listed on the trial balance, the chart of accounts for Robert 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 $750. 2. A utility bill for $210 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 $4,130 of unearned service revenue by the end of the month. 5. Salaries of $1,280 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 $3,930 of services performed by Robert during the month have not been recorded as of June 30. (a) Prepare the adjusting entries for the month of June. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 3. 4. 5. 6. 7