nsistent Duct Cleaning Services ended its first month of operations on June 30 of the current year. Some of the unadjusted account balances are as follows:

	Debit	Credit
Cash	$1,000
Accounts Receivable	400
Prepaid Gasoline	500
Gasoline on Hand	150
Truck and Machine	14,000
Accounts Payable		$ 500
Truck and Machine Payable		10,000
Service Fees		3,200

The following information is also available to perform the month end adjusting journal entries: (1) Utility services used during June were estimated at $722. A bill is expected early in July. (2) Fees earned for services performed but not yet billed on June 30 were $4,215. (3) The service fees of $3,200 includes fees received for services not yet performed as of June 30 for $722

Required 1: What is the amount of Service Fees recognized in the income statement of June 30th? $_____

Required 2: What is the amount of Advances from Customers shown on June 30th balance sheet? $______

Required 3: What is the amount of Utilities Expense reported in the Income Statement of June 30th? $_____

Required 4: What is the amount of Utilities Payable shown on June 30th balance sheet? $______