Murdock Carpet Cleaners ended its rst month of operations on June 30. Monthly nancial statements will be prepared. The unadjusted account balances are as follows

Unadjusted Trial Balance
June 30
	Debit	Credit
Cash	$5,900
Accounts Receivable	2,260
Prepaid Insurance	15,480
Supplies	12,600
Equipment	22,200
Accounts Payable		$3,800
Common Stock		10,000
Retained Earnings		26,480
Service fees revenue		23,260
Wages Expense	5,100
	$63,540	$63,540

The following information is available. 1. The balance in Prepaid insurance was the amount paid on June 1 for the rst four months insurance. 2. Supplies available at June 30 were $4,100. 3. Equipment, purchased June 1, has an estimated life of ve years. 4. Unpaid and unrecorded employee wages at June 30 were $1,050. 5. Utility services used during June were estimated at $1,500. A bill is expected early in July. 6. Fees earned for services performed but not yet billed on June 30 were $1,900.