P3-1A Joey Cuono started his own consulting firm, Cuono Company SpA on June 1, 2017 The trial balance at June 30 is shown below. CUONO COMPANY SpA Trial Balance June 30, 2017 Account Number Debit Credit 101 Cash 6,200 112 Accounts Receivable 6,000 126 Supplies 1,600 130 Prepaid Insurance 3,000 157 Equipment 14,400 201 Accounts Payable 4,700 209 Unearned Service Revenue 4,000 311 Share Capital Ordinary 20,000 400 Service Revenue 7,900 726 Salaries and Wages Expense 4,400 729 Rent Expense 1,000 36,600 36,600 In addition to those accounts listed on the trial balance, the chart of accounts for Cuono Com- pany SpA also contains the following accounts and account numbers: No. 158 Accumulated Depreciation Equipment, No. 212 Salaries and Wages Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 732 Utilities Expense. Other data: 1. Supplies on hand at June 30 are 340. 2. A utility bill for 185 has not been recorded and will not be paid until next month. 3. The insurance policy is for a year. 4. 2,500 of unearned service revenue is recorded for services performed at the end of the month. 5. Salaries of 1,600 are accrued at June 30. 6. The equipment has a 4-year life with no residual value. It is being depreciated at 300 per month for 48 months. 7. Invoices representing 2,400 of services performed during the month have not been recorded as of June 30. Instructions (a) Prepare the adjusting entries for the month of June. Use J3 as the page number for your journal. (b) Enter the totals from the trial balance as beginning account balances and place a check mark in the posting reference column. Post the adjusting entries to the ledger accounts. (c) Prepare an adjusted trial balance at June 30, 2017