Len Steven started his own consulting firm, Steven Consulting, on June 1, 2022. The trial balance at June 30 is as follows. STEVEN CONSULTING Trial Balance June 30, 2022 Debit Credit Cash $ 6,850 Accounts Receivable 7.000 Supplies 1.992 Prepaid Insurance 3.0 Equipment 15,000 $4,280 Accounts Payable Unearned Service Revenue Common Stock 5,200 21,992 8,300 Service Revenue Salaries and Wages Expense Rent Expense 4,000 1,090 $39.772 $39.772 In addition to those accounts listed on the trial balance, the chart of accounts for Steven 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 $720. 2. A utility bill for $230 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 $4,400 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 $250 per month for 60 months. 7. Invoices representing $4,330 of services performed by Steven during the month have not been recorded as of June 30. Your answer is correct. 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 amour account titles are automatically indented when the amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit Supplies Expense 1.272 Supplies Supplies Expense 1,272 Supplies 1,272 Utilities Expense 230 Accounts Payable 230 Insurance Expense 320 Prepaid Insurance Unearned Service Revenue 4400 Service Revenue 4400 Salaries and Wages Expense 1290 Salaries and Wages Payable 1290 Depreciation Expense 250 Accumulated Depreciation Equipment 250 Accounts Receivable 4330 Service Revenue Post the adjusting entries to the ledger accounts. Enter the totals from the trial balance as beginning account balances. (Use T-Accounts entries in the order of journal entries presented in the previous question.) Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Service Revenue Equipment 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