LUMAS CONSULTING Trial Balance June 30, 2014
		Debit		Credit
Cash		$ 6,850
Accounts Receivable		7,000
Supplies		2,052
Prepaid Insurance		3,000
Equipment		15,000
Accounts Payable				$ 4,240
Unearned Service Revenue				5,200
Common Stock				22,142
Service Revenue				8,000
Salaries and Wages Expense		4,000
Rent Expense		1,680
		$39,582		$39,582

In addition to those accounts listed on the trial balance, the chart of accounts for Lumas also contains the following accounts: Accumulated DepreciationEquipment, Salaries and Wages Payable, Depreciation Expense, Insurance Expense, Utilities Expense, and Supplies Expense. Other data:

1.		Supplies on hand at June 30 total $880.
2.		A utility bill for $256 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 $4,380 of unearned service revenue by the end of the month.
5.		Salaries of $1,355 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 $4,223 of services performed during the month have not been recorded as of June 30.

Prepare the adjusting entries for the month of june

Account titles/explanation	Debit	Credit