Logan Miller started her own accounting firm, Miller Accounting, on June 1, 2021. Logan Miller wants to prepare monthly financial statements, so adjusting journal entries are required on June 30. Selected transactions for June follow: 1. $860 of supplies were used during the month. 2. Utilities expense incurred but not yet recorded or paid on June 30, 2021, is $247. 3. Paid cash of $3,576 for a one-year insurance policy on June 1, 2021. The policy came into effect on this date. 4. On June 1, purchased office equipment for $11.640 cash. It is being depreciated at $194 per month for 60 months. 5. On June 1, Logan signs a note payable for $9,800, 6% interest. 6. 7. 8. June 30 is a Wednesday and employees are paid on Fridays. Miller Accounting has two employees, who are paid $950 each for a five-day workweek that ends on Friday. On June 15, received a $1,220 advance cash payment from a client for accounting services expected to be provided in the future. As at June 30, one half of these services had not been performed. Invoices representing $1,700 of services performed during the month of June have not been recorded as at June 30. No. Date Account Titles and Explanation Debit Credit June 30, 1. 2021 June 30, 2. 2021 June 30, 3. 2021 June 30, 2021 June 30, 5. 2021 June 30, 6. 2021 June 30, 7. 2021 June 30, 8. 2021