MARIGOLD CONSULTING Trial Balance June 30, 2022 Debit Credit Cash $6,940 Accounts Receivable 6,800 Supplies 1,800 Prepaid Insurance 3,000 Equipment 14,700 Accounts Payable Unearned Service Revenue Common Stock $4,440 5,300 22,100 Service Revenue 7,600 Salaries and Wages Expense 4,300 Rent Expense 1,900 $39,440 $39,440 In addition to those accounts listed on the trial balance, the chart of accounts for Marigold 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 $730, 1. 2 Autility bill for $200 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 $4,200 of unearned service revenue by the end of the month. 5. Salaries of $1,130 are accrued at June 30. 6 The equipment has a 5-year life with no salvage value and is being depreciated at $245 per month for 60 months. 7. Invoices representing $4,300 of services performed by Marigold during the month have not been recorded as of June 30. Prepare the adjusting entries for the month of June. (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 1 2 Debit Credit 5. 7.